Payroll tax due dates

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

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 you have been approved to defer payments for your lodged March - December 2020 returns (as part of the COVID-19 relief package), you have specific due dates.

This table shows when you need to lodge and pay returns from January 2021.

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

Also consider...