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 for an estimate of your payroll tax liability.

Use Online Payroll Tax (Revenue Online) to lodge a return and pay any tax due.

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.

For more information, see the annual reconciliation webpage.

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 frequency Monthly Quarterly Annually
Annual estimated liability ≥$150,000 <$150,000 <$20,000
Due date 7 days after the end of the return period 7 days after the end of the return period 21 days after the end of the assessment year
Annual reconciliation
Including June return
21 days after the end of the assessment year 21 days after the end of the assessment year 21 days after the end of the assessment year


Payment of a payroll tax return is due on or before the due date for lodgment. In most cases this will be the 7th of the following month, with the exception of the June return which is due for lodgment and payment by 21 July.

ROL allows for payment to be made via Customer Initiated Payment Account (CIPA), BPAY and Electronic Funds Transfer (EFT). An Assessment Advice issued within Online Payroll Tax (ROL) provides a record of the taxable wages declared and the tax paid for the previous period. Any under or over payment of payroll tax will appear on the Assessment Advice to enable the adjustment to be taken into account for the next period.

Lodgment and payment must be made through Revenue Online.

Customer Initiated Payment Account

Nominate a bank account from which payments will be made. You must initiate the payment from within ROL. We do not independently access your bank account.

Before you can make payments through ROL using a CIPA, you must register your financial institution account details with us. As part of this process, read and accept the Customer Initiated Payment Service Terms and Conditions.


Using BPAY, you can transfer money from a cheque or savings account held with your financial institution to pay your payroll tax liability.

To make a payment via BPAY, contact your financial institution with the BPAY code and reference number provided in ROL.

Electronic Funds Transfer (EFT)

To pay with EFT, our account details and a payment reference number for that particular transaction will be provided to you so you can make the payment through your financial institution.

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 the Department of Finance YouTube channel.

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

Last updated: 13 December 2022