Use the payroll tax calculator to estimate your payroll tax liability.
Use Revenue Online to lodge a return and pay any tax due.
- See the Revenue Online FAQs for assistance with using the system.
- When you register, you must agree to the terms and conditions of use.
Return frequency
Show moreThe 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 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 |
Modifying a return
Show moreYou 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.
