Payroll tax due dates

The Office of State Revenue is changing to Queensland Revenue Office. Find out what this means for you.

You must lodge and pay your payroll tax returns on time to avoid unpaid tax interest (UTI) and penalties. You can lodge your returns online through OSR Online.

Periodic returns and payments are due 7 days after the end of the return period (i.e. monthly or half-yearly). If a due date is on a weekend or a public holiday, the due date is the next business day.

Annual returns and payments are due by 21 July each year.

Final returns and payments are due within 21 days of a change of status.

To help you meet your payroll tax obligations, the following table sets out the specific dates for lodging and paying your upcoming payroll tax periodic returns and annual return.

If approved for COVID-19 relief, see deferred payment dates.

This table shows when you need to lodge and pay returns from January 2022.

Due dateReturn period
14 January 2022
  • December 2021 monthly periodic
  • July to December 2021 half-yearly periodic
7 February 2022
January 2022 monthly periodic
7 March 2022
February 2022 monthly periodic
7 April 2022
March 2022 monthly periodic
9 May 2022 April 2022 monthly periodic
7 June 2022 May 2022 monthly periodic
21 July 2022 2020-22 annual return
8 August 2022 July 2022 monthly periodic
7 September 2022 August 2022 monthly periodic
7 October 2022 September 2022 monthly periodic
7 November 2022 October 2022 monthly periodic
7 December 2022 November 2022 monthly periodic
16 January 2023
  • December 2022 monthly periodic
  • July to December 2022 half-yearly periodic

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