Coronavirus payroll tax relief
JobKeeper payments are exempt from payroll tax.
In 2020 and 2021, payroll tax relief measures were available to eligible businesses to alleviate the impact of coronavirus (COVID-19). The relief is no longer available.
The relief measures included:
- refunds of 2 months of paid payroll tax
- a payroll tax holiday for 3 months
- deferring payment for March – December 2020 returns
- deferring payment for either the July or August 2021 return (hospitality and tourism sector only).
The refunds and holiday relief did not have to be repaid.
Deferred payments for 2020 and 2021 returns are now overdue. Interest will accrue until the liability is paid in full.
In QRO Online, you will find due dates for:
- returns to be lodged, under the Returns tab
- deferred payments, under Payments from the left panel.