Coronavirus payroll tax relief
JobKeeper payments are exempt from payroll tax.
A number of payroll tax relief measures were introduced to alleviate the impacts of coronavirus (COVID-19).
Applications to defer paying payroll tax for returns due March - December 2020 only closed on 31 December 2020.
You would have a confirmation email if your application was approved.
- continue to lodge returns by the due date
- pay your payroll tax liability by the deferred due date.
Due dates are set out in the table and in your year-to-date returns in OSR Online.
You can resume paying returns at any time during the deferral period.
ABC Pty Ltd lodges returns monthly and was approved to defer payments (for COVID-19).
By 7 April 2021, ABC must:
- lodge the March 2021 return
- pay the liability for March 2021
- pay its deferred liability for March 2020 and April 2020.
This table shows the lodgement and deferred payment due dates (for return periods for March to December 2020 only) if your application was approved.
From January 2021, you need to lodge and pay returns by the standard due dates.
|Return period 2020||Lodgement due date||Deferred payment due date|
|March||7 April 2020||7 April 2021|
|January-March quarter||7 April 2020||7 April 2021|
|April||7 May 2020||7 April 2021|
|May||8 June 2020||7 October 2021|
|2019-20 annual||21 July 2020||7 October 2021|
|July||7 August 2020||14 January 2021|
|August||7 September 2020||14 January 2021|
|September||7 October 2020||7 October 2021|
|July-September quarter||7 October 2020||7 October 2021|
|October||9 November 2020||14 January 2022|
|November||7 December 2020||14 January 2022|
|December||14 January 2021||14 January 2022|
|October-December quarter||14 January 2021||14 January 2022|
|July-December half-year||14 January 2021||14 January 2022|
Other relief measures
Other relief measures introduced in 2020 are no longer available. They included a payroll tax holiday and refunds for particular months.
If you are a half-yearly lodger and you've already been approved for the July and August 2020 refund, we'll apply this to your next return. You must still declare wages for the full period.
The refunds and holiday relief do not have to be repaid.
I want to...
- Payroll tax: Introduction to payroll tax in Queensland 28/04/2021
- Payroll tax: Contractor provisions 29/04/2021