Single Touch Payroll. Consultation Report: June and July Contents

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1 Single Touch Payroll Consultation Report: June and July 2015 Contents Introduction Overall Support By Segment Key Themes Roundtable Discussion Next Steps Page 2 Page 3 Page 4 Page 5 Page 6 UNCLASSIFIED 1

2 Single Touch Payroll Consultation June and July 2015 Introduction Since the Small Business Minister s 10 June announcement, the ATO has been consulting with key industry associations and representatives, software developers, large and small employers. The purpose of this round of consultation was to test views on the revised proposal including: real time compulsory reporting of payroll information to the ATO voluntary real time payment of PAYGW and Super Guarantee as an option running pilots with small business from July 2016 to test various scenarios, including simplifying the process of bringing on new employees with streamlined TFN declarations and Super Choice forms, and the timing for implementation. This report outlines the different segments we consulted with, an indication of their overall support of Single Touch Payroll as well as key themes raised during discussions. The table below indicated outlines the stakeholder groups we consulted with and the method in which we consulted with them. Note; some participants have not been specifically identified to protect their privacy. Stakeholder Group Consultation Methodology 12 Industry associations/representatives Face-to-face and teleconference consultation sessions held during June Many of these associations has a representative attend the roundtable meeting in Canberra on 24 June 25 small businesses participated in pilot focus group sessions Face-to-face consultation sessions held in Melbourne, Sydney and Canberra in June 5 key software developers Two developers attended the roundtable meeting in Canberra on 24 June Teleconference consultation sessions held during July 3 re-engaged large employers (previously consulted) Teleconference consultation sessions held during July 3 additional large employers (not previously consulted) Teleconference consultation sessions held during July 2 large employers recommended by Corporate Tax Association (not previously consulted) Teleconference consultation sessions held during July 2

3 Single Touch Payroll: Overall Support By Segment Indication of support The following graphs provide a high level indication of each segments level of support of the Single Touch Payroll concept which was identified during June and July consultation. Key: Supportive Supportive with concerns Not supportive Not applicable G A R Segment Support/Commitment Perceived Costs Transition 8 large employers: Segment Support/Commitment Perceived Costs Transition 12 industry associations/ representatives Segment Support/Commitment Transition Low/no cost software 5 key software developers * * This software developer does not provide solutions for small business 3

4 Single Touch Payroll: Large Employers, Software Developers and Industry Associations Key Themes The table below outlines the key themes identified during June and July consultation with large employers, software developers and industry associations. Support/Commitment Transition Costs Business only Software Developers Overall, the concept of real time reporting has been well received. Many participants see real, long term benefits to employees, Government and the community. The removal of mandatory real time payments has been positively received, with many participants saying this has eliminated most of their concern. Employee on-boarding is a stand out feature for almost all participants. The general feedback is that current processes are cumbersome, so streamlining is welcomed. Generally, large employers don t see a lot of benefit for them as they already have quite automated/electronic payroll processes, however they do see the benefits to smaller employers not already using software and the broader whole of government objectives. The potential of STP to remove end of year payment summary and annual report obligations is welcomed by many months seems to be the general lead time businesses have indicated they will require to transition dependant on software being available. Participants (particularly large employers) have indicated that they need to time to test. Once the software upgrade is available, they have stressed they need to rigorously test to ensure they are ready. Throughout transition and beyond, businesses want certainty they will not be penalised if honest mistakes are made and reported in real time. They have stressed that an appropriate solution to amend/adjust should be made available. The concept of a pilot has been well received with some participants indicating they would be interested in being involved. Overall, the concerns regarding cost has been raised mainly by small business in relation to purchasing/upgrading software. There is a general view that the ATO must ensure a low/no cost or entry level software solution is made available for small employers. Businesses and associations are interested in working with the ATO to co-design and provide feedback on potential legislation. This will enable the ATO to have business insights and will help limit implementation costs. Large employers has advised that they believe costs incurred in the short term won t see return on investment. However, they see longer term return on investment in future STP phases. Overall, software developers are supportive of the initiative and the wider community benefits real time reporting will achieve. Developers are reluctant to discuss price/providing low cost options until they have complete specs/mig. Most developers have indicated they won t commit to building a product until legislation is passed. One developer has indicated they would be willing to explore the possibility of building the ATO an entry-level solution. All developers have stressed that once the specifications are final, don t change them. It costs them a lot in resources and money to change things once they ve been built. 4

5 Single Touch Payroll: Roundtable Discussion 24 June 2015 The Roundtable A roundtable discussion was held on 24 June, 2015 in Canberra. In attendance were representatives from The Small Business Ministers Office, Digital Transformation Office, Treasury, CPA Australia, Institute of Certified Bookkeepers, Tax Institute, Chartered Accountants Australia NZ, COSBOA, Australian Chamber of Commerce and Industry, Institute of Public Accountants, Corporate Tax Association, NSW Business Chamber, Corporate Tax Association, Financial Services Council, ABSIA, Affiliation of Superannuation Practitioners, Association of Accounting Technicians, ADP Payroll Solutions, MYOB and Xero. ATO representatives in attendance were Steve Vesperman, Alison Lendon, John Dardo, David Diment, Mary Arrowsmith, Emma Haines, Lisa Jansen, Jodie Cottell and Tania Schulte. Below is a summary of key themes and commentary noted during the discussion. Benefits Whole of Government Concerns Pilot Participants believed there are more benefits of Single Touch Payroll (STP) for small and medium businesses rather than large businesses. The group raised concerns around the actual benefits to business for STP, suggesting that the benefits were mainly for Government. Transition Many participants believed two years should be the implementation timeframe and some don t see the need to separate large from small. The group were not able to agree on a method to categorise large businesses. The following suggestions were made: o turnover o number of employees >20 o uses software o withholding threshold. A suggestion was made that there needs to be good communication from the DTO on scene setting about the vision of a Digital Australia. STP would be a component of the broader agenda, part of the evolution. For example; having the Digital Transformation Office make a public announcement or provide messages on: o where Government is heading o what the future looks like for Australian businesses o where are we going as a business community? o a whole of government narrative is required to encourage greater take up and understanding o messaging should be a part of an evolutionary process. Concerns were raised for some businesses who: o do not have access to the internet o do not have cloud based software o pay wages in cash (for example; farming) o micro businesses particularly in regards to support and software. Software developers, advised they could not invest time and money into STP if the pilot is not well received, and then cancelled. Software developers feel that STP must be legislated before they will invest money. They need legislation to develop a product and specific design. Participants suggested the pilot will require a mixture of business types: o small, Medium, Large o rural and Metropolitan o minorities o businesses which use intermediaries o those currently using software and those who are not. The group thought the ATO needs to consult and co-design further with businesses on: o the benefits/impacts o real time understanding of how it will work o what the transition process will be like o test specific prototypes demonstrating how STP be different to what you do now. It was suggested the pilot should invite participants with an EOI process. 5

6 Single Touch Payroll Next Steps Next Steps The findings of consultation will inform advice to Government. The ATO will continue to consider design options for the proposal by: Continuing discussions with stakeholders, responding to their questions and considering feedback provided. Continuing to seek feedback from software developers to inform design options for Single Touch Payroll reporting. Designing the future experiences with the community to understand and support changes to their processes as end users. 6

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