Single Touch Payroll is applicable to all Australian businesses with 20 plus staff as of 1 July 2018. Employers eligible need to perform a head count of all their staff as of 1 April and to keep a record of this on file. Businesses with 19 or less staff do not have to report until 1 July 2019 (unless they want to opt in) so they can breathe easier for another year.
The head count should only include full-time, part-time, overseas staff, any employees absent or on leave (paid or unpaid). Casual and seasonal workers who are