Single Touch Payroll is a reporting change for employers with 20 or more employees. Employers will need to report payments such as salaries and wages, pay as you go (PAYG) withholding and super information to us directly from their payroll solution at the same time they pay their employees. Employers with 20 or more employees will need to report through Single Touch Payroll from 1 July 2018. We will help and support you to transition during the first year of reporting: An employer’s payroll solution may need to be updated. The reporting change is mandatory for employers with 20 or more employees. It is optional for employers with 19 or less employees. We will continue to provide information to help employers understand what they need to do to get ready for Single Touch Payroll reporting.