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).

Deferring payment

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.

Your obligations

You must.

  • 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.

Example

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.

Due dates

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.

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