Whenever you create a pay run to an employee that is subject to withholding, you should lodge a pay event with the ATO on or before the date the payment is made. In the event you forgot to submit a pay event, you won't necessarily to submit it the following week as STP reporting sends the Year to Date information and the most recent report would contain the required information. As always it’s best to follow the ATO guidance and submit upon the completion of every pay event.
