Returns: Payroll Tax Employer Guide

Payroll tax is a self-assessed tax. This means you are responsible for calculating your liability and paying the tax in the form of a return.

Use the payroll tax calculator to estimate your payroll tax liability.

Use Revenue Online to lodge a return and pay any tax due.

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Return frequency

The due date for lodging a return is the 7th day of the month immediately following the end of the period to which the return relates. For example, the monthly return for April must be lodged by 7 May. A monthly return must be lodged each month whether or not tax is payable.

At the end of a financial year, employers must lodge their final return and submit any wage adjustments as part of the annual reconciliation process.  Annual reconciliation returns, together with the June return, are due on or before 21 July.

See information about annual reconciliation.

Payroll tax returns are generally lodged monthly unless you have requested to lodge less frequently.  Send us an online enquiry to request a change to your return frequency in accordance with the table below.

Return frequencyMonthlyQuarterlyAnnually
Annual estimated liability≥$150,000<$150,000<$20,000
Due date7 days after the end of the return period7 days after the end of the return period21 days after the end of the assessment year
Annual reconciliation
Including June return
21 days after the end of the assessment year21 days after the end of the assessment year21 days after the end of the assessment year

Modifying a return

You can modify wage details in ROL for a previously lodged return, provided that the financial year that the return belongs to has not been reconciled.

For more information, see the video 'How to Modify a Payroll Tax Return Using Revenue Online' on our YouTube channel.

To modify a return for a reconciled period, submit a written request containing the relevant details via the web enquiry form.

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