Coronavirus payroll tax relief

Payroll tax relief measures have been introduced to alleviate the impact of coronavirus (COVID-19).

Deferred payment 2021

Businesses operating in the hospitality or tourism sector and lodging payroll tax returns monthly were able to defer paying their liability for July or August 2021 for 6 months.

The deferral only applied to 1 month and no refunds were available if the July or August returns were already paid.

The closing date for applications for deferral was 30 September 2021.

If you were approved to defer this payment, interest will not apply on that payment so long as you lodged your return on time and pay by the deferred date.

Due dates for 2021 returns

These are the deferred payment due dates if your application was approved.

Return period 2021 Lodgement due date Deferred payment due date
July 2021                              9 August 2021 7 February 2022
August 2021 7 September 2021 7 March 2022

Deferred payments 2020

If you were approved to defer paying payroll tax for 2020 returns (due March – December 2020), you would have a confirmation email.

You must pay your payroll tax liability by the deferred due date, shown 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 October 2021, ABC must:

  • lodge the September 2021 return
  • pay the liability for September 2021
  • pay its deferred liability for these returns
    • May 2020 periodic
    • 2019-20 annual
    • September 2020 periodic.

Due dates for 2020 returns

These are the 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 (unless approved to defer July or August 2021 payment).

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.

The refunds and holiday relief do not have to be repaid.

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