Payroll tax due dates
Find out when you need to lodge your annual, periodic or final payroll tax returns by to avoid penalties and unpaid tax interest (UTI).
The due date for the 2026 annual return is Tuesday 21 July 2026.
To help you meet your payroll tax obligations, the following table sets out the specific dates for lodging and paying your periodic returns and the annual return.
| Due date | Return period |
|---|---|
| 21 July 2026 | 2025–26 annual return
Includes:
|
| 7 August 2026 | July 2026 monthly periodic |
| 7 September 2026 | August 2026 monthly periodic |
| 7 October 2026 | September 2026 monthly periodic |
| 9 November 2026 | October 2026 monthly periodic |
| 7 December 2026 | November 2026 monthly periodic |
| 14 January 2027 |
|
| 8 February 2027 | January 2027 monthly periodic |
| 8 March 2027 | February 2027 monthly periodic |
| 7 April 2027 | March 2027 monthly periodic |
| 7 May 2027 | April 2027 monthly periodic |
| 7 June 2027 | May 2027 monthly periodic |
| 21 July 2027 | 2026–27 annual return
Includes:
|
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 QRO 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.
You don’t submit a June periodic return—wages paid in this period are included in your annual return.
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.
Mental health levy final returns and payments are due within 21 days after the end of a designated group employer’s periodic return period in which a change of status occurs.
Also consider…
- Get help with QRO Online.
- See how to lodge a periodic return.
- Find out how to lodge an annual return.