Due dates · 2026-27
Payroll tax due dates 2026-27: monthly returns and annual reconciliation
When each state wants its monthly return and the annual return, with the official calendars of NSW and Queensland.
Registered employers generally lodge a return every month, due on the 7th of the following month, and an annual return at the end of the financial year: by 21 July, or by 28 July in the ACT, NSW and South Australia. When a due date falls on a weekend or public holiday, lodgement and payment are accepted on the next business day.[10],[11]
Due dates by state, 2026-27
| State or territory | Monthly return and payment | Annual return (2026-27) |
|---|---|---|
| New South Wales | 7th of the next month (December: 14 January 2027) | 28 July 2027[1] |
| Victoria | 7th of the next month | 21 July[2],[3] |
| Queensland | 7 days after the month (December: 14 January 2027) | 21 July 2027[4] |
| Western Australia | 7th of the next month | 21 July[5] |
| South Australia | 7th of the next month | 28 July 2027[6] |
| Tasmania | 7th of the next month | 21 July[7] |
| Australian Capital Territory | Within 7 days after the end of the month | 28 July (28 days after June)[8] |
| Northern Territory | Within 21 days after the end of the month | 21 July (21 days after June)[9] |
The Northern Territory dates come from the Payroll Tax Act 2009, s 87 (the NT revenue website does not answer our checking server). Some offices let small payrolls lodge quarterly, half-yearly or annually: Western Australia, for example, allows quarterly returns under $150,000 of estimated annual tax and annual returns under $20,000.[5]
NSW and Queensland monthly calendar, 2026-27
Both offices publish the same monthly dates for 2026-27; there is no June monthly return because June is included in the annual return.[1],[4]
| Return for | Due |
|---|---|
| July 2026 | 7 August 2026 |
| August 2026 | 7 September 2026 |
| September 2026 | 7 October 2026 |
| October 2026 | 9 November 2026 |
| November 2026 | 7 December 2026 |
| December 2026 | 14 January 2027 |
| January 2027 | 8 February 2027 |
| February 2027 | 8 March 2027 |
| March 2027 | 7 April 2027 |
| April 2027 | 7 May 2027 |
| May 2027 | 7 June 2027 |
| June 2027 and annual return | 21 July 2027 (QLD) · 28 July 2027 (NSW) |
South Australia lists the same monthly dates from August 2026 to June 2027 except 9 March 2027 for February.[6]
Common questions
Questions people in Australia search for, answered from the official sources.
When is the payroll tax annual reconciliation due?
21 July in Victoria, Queensland, Western Australia, Tasmania and the Northern Territory; 28 July in NSW, South Australia and the ACT. If the date falls on a weekend or public holiday, the next business day is accepted.[10],[11]
What are the payroll tax due dates in 2027?
Monthly returns are due on the 7th of each month for the month before (in 2027 NSW and Queensland list 14 January for December 2026, 8 February, 8 March, 7 April, 7 May and 7 June). The 2026-27 annual returns are due on 21 July 2027 or 28 July 2027 depending on the state.[1],[4],[6]
Guides
- Multi-state calculatorAll 8 jurisdictions at once, with the threshold shared by state
- Interstate wagesHow each state shares its threshold, with the official examples
- GroupingWhen related businesses count as one employer
- Regional ratesVictoria 1.2125% and the Queensland 1% discount
- Thresholds historyEvery state, 2021-22 to 2026-27
- What changed in 2026-27New ACT brackets, NT 6.5% rate
- Payday SuperSuper due within 7 business days of payday from 1 July 2026
- Over the threshold?Registering and what to do next, state by state
Sources
- Key dates for payroll tax · Revenue NSW. checked 11 November 2026; page says “Last updated: 26 October 2026”
- Lodge your monthly return · State Revenue Office Victoria. checked 11 November 2026; page says “Updated: 22 October 2026”
- Lodge your annual reconciliation · State Revenue Office Victoria. checked 11 November 2026; page says “Updated: 22 October 2026”
- Payroll tax due dates · Queensland Revenue Office. checked 11 November 2026; page says “Last updated: 5 August 2026”
- Returns: Payroll Tax Employer Guide · Department of Treasury and Finance (WA). checked 11 November 2026; page says “Last updated: 14 March 2026”
- Returns and annual reconciliation · RevenueSA. checked 11 November 2026
- Lodge your return · State Revenue Office of Tasmania. checked 11 November 2026; page says “Last published on: 18/07/2023”
- Payroll Tax Act 2011 (ACT), Schedule 1 and s 9 · ACT Legislation Register. checked 11 November 2026
- Payroll Tax Act 2009 (NT), as in force at 1 July 2026 · Northern Territory Legislation. checked 11 November 2026
- Lodging payroll tax returns · Australian Revenue Offices (payrolltax.gov.au). checked 11 November 2026; page says “Last updated on: 09/06/2026”
- Payroll tax rates and thresholds (all states and territories) · Australian Revenue Offices (payrolltax.gov.au). checked 11 November 2026; page says “Last updated on: 28/10/2026”
Every figure on this page comes from the official pages above. We re-read them with the checks described here; if a page changes, the figure is re-checked before it stays on the site.
General information, not tax advice. Figures and formulas are taken from the official revenue office pages and legislation linked on each page. Payroll tax depends on facts this site cannot check (what counts as wages, exemptions, grouping, contractors). Confirm your liability with the revenue office of each state where you pay wages, or with a registered tax agent.