Payroll tax periodic return tutorial

This guide will help you lodge a payroll tax periodic return using OSRconnect.

Before you begin, ensure that:

On the Lodgement Obligations tab:

  1. Locate the periodic return you wish to complete by viewing the Period column.
  2. Select Create to display the return.

Note: If you see a transaction number in the Transaction No. column, the return has been saved in draft. You can click on this number to open that return.

OSRconnect lodgement obligations periodic return screen

Your client and period details will appear automatically on this screen.

  1. You can enter your own reference (optional).
  2. Select Save at any time to save your data. This will generate the transaction number (which will also become your payment reference number).
  3. Select Exit to return to the Lodgement Obligations tab.
  4. Click Next to continue.

Note: The Due Date field will populate later.

Payroll tax periodic return identification screen

Do not include non-taxable wages in this section. Declare payments to apprentices and trainees separately to claim a rebate. Learn about taxable wages.

Questions on this page will vary depending on your employer status, amount of Australian wages you pay in the financial year, and eligibility for the payroll tax rate discount for regional employers.

Fields and questions marked with an asterisk (*) are mandatory. They cannot be left blank or unanswered. Enter 0 for nil amounts.

  1. Did you pay interstate wages?
    • If you are a non-grouped employer and you did not pay any interstate wages, OSRconnect will calculate your deduction and the fixed periodic deduction field will not be displayed.
    • If you are a non-grouped employer and you did pay interstate wages, the fixed periodic deduction field will be displayed. Use our fixed periodic deduction calculator to work out your deduction for the current financial year.
    • If you are a group member, the fixed periodic deduction field will not be displayed. This is because group members are unable to claim the deduction.
    • If you are a designated group employer, the fixed periodic deduction field will be displayed. Use our fixed periodic deduction calculator to calculate the group’s deduction for the current financial year.
  2. Enter your Queensland taxable wages and fixed periodic deduction (if applicable). Enter 0 if you did not have any Queensland taxable wages and the fixed periodic deduction was not applicable.
  3. Enter apprentice and trainee wages. Enter 0 if you did not pay any apprentice and trainee wages.
  4. Are you eligible for the regional employer discount?
    From 1 July 2019, depending on the amount of your annual Australian taxable wages, payroll tax rates may vary. Regional employers, if eligible, may also be entitled to a discount of 1% on the rate of payroll tax.

Group members

  1. Will you pay, or are you a member of a group who will pay, more than $6.5 million in Australian taxable wages for this financial year?
    Your answer to this question will determine your payroll tax rate.
  2. Select Calculate, then Next to continue.
  1. OSRconnect will display the amount of payroll tax payable, with interest (if applicable). Select Save - the transaction number will be displayed in a pop-up box that you can then close by clicking the X button. Click Print preview to view and/or print a draft copy of the return details.
  2. Click the X button to return to the Liabilities screen.
  3. Click Next to continue.

Note: Saving or viewing the summary page does not mean that you have submitted your return.

Enter your personal details here. The fields marked with an asterisk (*) are mandatory.

  1. As an authorised lodger, you must declare that the information provided is true and correct.
  2. Select Save to save all data entered.
  3. Select Print preview to print a summary of the information entered to this point.
  4. Select Submit to lodge your periodic return.

Payroll tax periodic return declaration stage

A Submit Now? pop-up box will appear.

  1. Select Submit to confirm that you are ready to lodge the return.

A Confirmation page will display when your return has been submitted successfully. It will show a breakdown of the primary payroll tax liability, any unpaid tax interest (if applicable), due date, unpaid tax interest start date and payment method options.

  1. Select Print to print a copy of your confirmation.

Note: If paying by cheque, you need to send this confirmation page with the cheque.

If you have recorded your bank details in OSRconnect for direct debit, you will be given a Pay Now option. Otherwise, click the Exit button at the bottom of the screen to close the confirmation, and use one of our other payment options.

Payroll tax periodic return confirmation screen