Payroll tax due 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.

Also consider...

• Subscribe to email alerts for payroll tax updates.
• Get help with OSR Online.
• Get top tips for lodging returns.
• Search the events calendar to find payroll tax webinars.