Payroll tax due dates
Find out about COVID-19 payroll tax relief - refunds and deferring payments for 2020.
JobKeeper payments are exempt from payroll tax.
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.
| Due date | Return period |
|---|---|
14 January 2020 |
|
7 February 2020 | January 2020 monthly periodic |
9 March 2020 | February 2020 monthly periodic |
7 April 2020 | March 2020 monthly periodic |
| 7 May 2020 | April 2020 monthly periodic |
| 8 June 2020 | May 2020 monthly periodic |
| 21 July 2020 | 2019-20 annual return |
| 7 August 2020 | July 2020 monthly periodic |
| 7 September 2020 | August 2020 monthly periodic |
| 7 October 2020 | September 2020 monthly periodic |
| 9 November 2020 | October 2020 monthly periodic |
| 7 December 2020 | November 2020 monthly periodic |
| 14 January 2021 |
|
Also consider...
- Subscribe to email alerts for payroll tax updates.
- Get help using OSR Online.
- Get top tips for lodging returns.
- Search the events calendar to find a payroll tax webinar that you may be interested in attending.
- Last reviewed: 11 Jun 2020
- Last updated: 11 Jun 2020
I want to...
Events
- Payroll tax: Introduction to payroll tax in Queensland 28/10/2020
- Mentoring for Growth day - Logan 29/10/2020
Contact
Office of State Revenue
- Call 1300 300 734 (Australia) or
+61 7 3179 2500 (overseas) - Send an email using our online enquiry form.