All employers need to report their payroll information to ATO through STP. However if you are a small employer with 19 or fewer employees and have payees directly related to the business (also known as closely held payees) you don’t have to report payments to them through STP until 1 July 2021. Closely held payees may include a family member, director, shareholder or a beneficiary of a trust. You will still need to provide them with a payment summary.