If you have 20 or more employees on 1 April, you will need to start and continue reporting through STP even if employee numbers drop to 19 or less.
If you have 19 or fewer employees on 1 April, STP is still in your not-to-distant future but you will not be required to implement it for another year.
You do not need to send the ATO your headcount information but it should be recorded and a copy kept for your records. We have prepared this form for use by clients wishing to keep a clear record.
Your headcount should include:
- Full-time employees
- Part-time employees
- Casual employees who worked any time during March
- Employees based overseas
- Any employee absent or on leave (paid or unpaid)
- Seasonal employees
Your headcount should not include:
- Employees who ceased work before 1 April
- Casual employees who did not work in March
- Independent contractors
- Staff provided by a third party labour hire organisation
- Company directors
- Office holders
- Religious practitioners
If you need any assistance with this, please do not hesitate to contact our office.