Institute of Certified Bookkeepers

Single Touch Payroll (STP) requires employers to do a headcount as of 1 April.  How many employees on the payroll?  Over 19 means STP applies to you by 1 July 2018

How to count your employees

Include in headcount:

  • full-time employees
  • part-time employees
  • casual employees and seasonal workers who are on your payroll on 1 April and worked any time during March. There are exemptions to counting seasonal workers who were employed for a short-time only.
  • employees based overseas
  • any employee absent or on leave (paid or unpaid).

Don't include in headcount:

  • any 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.

Directors, office holders and religious practitioners are not included in the headcount. They are not considered employees within the common law meaning of the term.

ICB Evidence worksheet


ATO Guidance from their website

ATO Get ready Factsheet & Checklist

ICB resources

  • 31 March 2018