The ATO have explained that employers who begin reporting additional payroll information required under the expansion of STP by 1 March 2022 will be considered to have met their 1 January 2022 deadline.
While the due date for Phase 2 of STP reporting remains as 1 January 2022, the ATO have taken a flexible approach based on your business readiness and individual circumstances.
If your solution is not ready by 1 March 2022 and you need more time you can:
- Apply for more time past your digital service providers’ (DSP) deferral date.
- Request a delayed transition from December 2021. Registered agents can also apply and more information on this will be available soon.
There won’t be penalties for genuine mistakes for the first year of Phase 2 reporting until 31 December 2022. This includes employers who have already started Phase 2 reporting.
More information on the changes to STP reporting can be found on the ATO website.