Single Touch Payroll (also called STP or one touch payroll), is an initiative from the ATO to encourage frequent salary reporting. This means you’ll be required to report salaries and wages, PAYG withholdings, and superannuation, every time you pay your employees. From 1 July 2018, STP became mandatory for employers with 20 or more employees, and from 1 July 2019, all Australian small business owners are required to report their payroll