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 |
|---|---|
| 15 January 2024 |
|
| 7 February 2024 | January 2024 monthly periodic |
| 7 March 2024 | February 2024 monthly periodic |
| 8 April 2024 | March 2024 monthly periodic |
| 14 May 2024 | April 2024 monthly periodic |
| 7 June 2024 | May 2024 monthly periodic |
| There is no return for the June period. Include these wages in the annual return. | |
| 22 July 2024 | 2023–24 annual return
Includes:
|
| 7 August 2024 | July 2024 monthly periodic |
| 9 September 2024 | August 2024 monthly periodic |
| 8 October 2024 | September 2024 monthly periodic |
| 7 November 2024 | October 2024 monthly periodic |
| 9 December 2024 | November 2024 monthly periodic |
| 14 January 2025 |
|
Also consider…
- Get help with QRO Online.
- See how to lodge a periodic return.
- Find out how to lodge an annual return.