Do I need to register / pay?

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:

• $20,000 or less, you can lodge and pay annually
• more than $20,000, you must lodge and pay monthly – and complete an annual reconciliation.

You must give us information about your business when you register.

Payment due dates

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.

Payroll tax thresholds

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:

You won’t receive the full threshold:

• if you pay wages for only part of the year
• if you also pay wages in another state or territory
• if you’re part of a group (only one threshold applies to the whole group).

Grouping status

Before you register for payroll tax, you must determine your grouping status.

Non-grouped employer

If you’re not grouped with any other business, you must register as a non-grouped employer.

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:

• Grouped employers must nominate a designated group employer (DGE) for their group. If you’re not the DGE, you don’t receive any threshold entitlement and will lodge and pay as a non-threshold claimer. To qualify as a DGE and receive the threshold, your wages must exceed the threshold for the month.
• If none of the members qualify as a DGE, or they wish to lodge a joint return, a group single lodger (GSL) must be nominated and they must lodge and pay payroll tax on behalf of all members of the group.

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.

Payroll tax assist