Payroll tax due dates
If approved for COVID-19 relief, see deferred payment dates for March - December 2020.
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.
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 date||Return period|
14 January 2021
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|
I want to...
- Payroll tax: Introduction to payroll tax in Queensland 28/04/2021
- Payroll tax: Contractor provisions 29/04/2021