You can register for payroll tax on our register for payroll tax page.
You’ll need to know if you are a member of a group and estimate your payroll tax for a financial year to determine if you must lodge and pay monthly. If the tax payable is:
You must give us information about your business when you register.
Each monthly payroll tax return and payment (or nil return) is due within seven days after the end of each month. If the seventh day is a weekend or public holiday, the due date is the next business day.
You must lodge your annual reconciliation and pay any tax still owing by 28 July each year.
You should monitor your wage levels and register for payroll tax within seven days after the month when your total Australian wages go above the monthly threshold.
The monthly threshold is calculated using the number of days in the month, divided by the number of days in the year, multiplied by the annual threshold.
The monthly threshold amounts are:
|Days in the month||Threshold|
You won’t receive the full threshold:
Before you register for payroll tax, you must determine your grouping status.
If you’re not grouped with any other business, you must register as a non-grouped employer.
If you’re grouped with another business, you must register as a grouped employer but you must know your lodging status.
You have two options:
For more information on DGE and GSL, read the grouping page on our website.
Use our payroll tax assist tool to help you determine if you are meeting your obligations.