Individual household employers, hiring through a Withholding PAYG Number (WPN) were due to start the compulsory Single Touch Payroll (STP) compliance as at July 1 2021.
Thankfully this has just been extended for another 12 months, with the start date now July 1 2023.
Employers with a WPN, are generally families that are employing nannies, housekeepers, carers etc for their personal care ( so not through a business) and who don’t have an ABN as a sole trader.
The WPN, registers you as an employer with the ATO and allows you to deduct tax on behalf of the ATO and collect super.