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).
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.
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 |
|---|---|
| 14 January 2025 |
|
| 7 February 2025 | January 2025 monthly periodic |
| 7 March 2025 | February 2025 monthly periodic |
| 7 April 2025 | March 2025 monthly periodic |
| 7 May 2025 | April 2025 monthly periodic |
| 9 June 2025 | May 2025 monthly periodic |
| There is no return for the June period. Include these wages in the annual return. | |
| 21 July 2025 | 2024–25 annual return
Includes:
|
| 7 August 2025 | July 2025 monthly periodic |
| 8 September 2025 | August 2025 monthly periodic |
| 7 October 2025 | September 2025 monthly periodic |
| 7 November 2025 | October 2025 monthly periodic |
| 8 December 2025 | November 2025 monthly periodic |
| 14 January 2026 |
|
Also consider…
- Get help with QRO Online.
- See how to lodge a periodic return.
- Find out how to lodge an annual return.