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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).

Refunds

If you are an employer (or part of a group of employers) who pays $6.5 million or less in Australian taxable wages in a financial year, you can apply for a refund of payroll tax for July and August 2020.

These refunds do not have to be repaid.

To apply, you need:

  • to be registered for payroll tax
  • the 7-digit client number of the taxpayer. You can find the taxpayer name and client number in the top-left corner of OSR Online.

If you are waiting to hear about your payroll tax registration, you won’t yet have a client number. We will contact you as soon as possible.

Apply for refund (Apply by 30 October 2020)

Monthly lodgers

If you have lodged your return (whether you have paid or not):

  1. Complete the online refund application form.
  2. Follow the instructions in the confirmation email that will be sent within 1-2 business days.

If you haven't lodged your return:

  1. Complete the online refund application form.
  2. Once you receive the confirmation email, lodge your return. The refund will be applied in the calculation. (You don't need to follow the instructions in the email.)

Half-yearly and quarterly lodgers

  1. Complete the online refund application form.
  2. Wait for a confirmation email.
  3. Lodge your next return by the due date.

A pro-rata refund will be applied in the calculation.

Annual lodgers

  1. Complete the online refund application form.
  2. Send an email to payrolltax@treasury.qld.gov.au to change your lodgement frequency from annual to half-yearly.
  3. Wait for an email that confirms when to lodge your half-yearly return.

A pro-rata refund will be applied in the calculation of the half-yearly return. We will contact you if we need to change you back to lodging once a year.

Deferring payment

Payroll tax payments for the 2020 calendar year can now be deferred for longer.

If you have already been approved to defer payment until January 2021, you do not need to reapply for the revised due dates. These new dates will appear in your year-to-date returns in OSR Online.

Have the 7-digit client number of the taxpayer ready before you apply. You can find the taxpayer name and client number in the top-left corner of OSR Online.

If you are waiting to hear about your application for payroll tax registration, you won’t yet have a client number. We will contact you as soon as possible.

Apply for deferral (Apply by 31 December 2020)

What happens next

Once your application has been processed, we will send a confirmation email.

  • You must continue to lodge returns - without paying them - during this time.
  • You will need to pay by the deferred date.
  • You can resume paying returns at any time during the deferral period.

For each return period listed in this table, interest will not apply if you pay by the deferred payment due date.

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 March 2020 are no longer available. These measures were part of the 2019-20 financial year, and 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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