If your business employs between one and four employees, you're classified as a micro employer and can use a range of no-cost and low-cost (less than $10 per month) STP solutionsdeveloped specifically for businesses like yours
A list of free and low-cost STP solutions that can be used by businesses with between one and four employees is available on theATO website.
If you're a micro employer and currently use a registered tax or BAS agent,you can report your STP quarterly rather than each time your payroll is run for the first two years from 1 July 2019