Step-by-step guide to payroll tax
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Step-by-step guide to payroll tax

A step-by-step guide to payroll tax including how to pay, lodge returns and record keeping.

Chapters

  1. What is payroll tax?
  2. Do I need to register / pay?
  3. How do I pay?
  4. How do I lodge returns?
  5. What happens if I don’t lodge or pay?
  6. What are liable wages?
  7. What records must I keep?
  8. Common errors
  9. What to be aware of as your business grows
  10. Industry-specific payroll tax
  11. Compliance

3. How do I pay?

Pay by direct debit

You can pay by direct debit if you are a registered payroll tax customer.

Electronic Funds Transfer (EFT)

BSB 032 001
Account no 205 573
Account name OSR EPS Tax Remitting Account
SWIFT Code WPACAU2S
Lodgement reference Electronic payment code (from your letter or via your online account).

Pay by BPAY

Contact your bank or financial institution to pay by BPAY.

You'll find the biller code and reference number on your letter, assessment notice or via your online account.

Pay in person at Australia Post

Visit any Australia Post Office to pay by cash, cheque or EFTPOS.

Overseas electronic funds transfer (EFT)

Bank name Westpac
Address Level 3, 275 Kent Street, Sydney NSW 2000, Australia
SWIFT Code WPACAU2S
Account Holder Address 132 Marsden Street, Parramatta NSW 2150
BSB 032 001
Account no 205 573
Account name OSR EPS Tax Remitting Account
Lodgement reference Electronic payment code (from your letter or via your online account)

Pay by credit card

You can pay by credit card. A surcharge applies.

Pay by phone

Call us on 1300 363 291. We accept Mastercard or Visa.

Terms

A surcharge of 0.25 per cent applies to each credit card payment. Read the payroll tax online payment terms and conditions.

Having trouble paying?

The auditor may negotiate an appropriate payment arrangement if you’re unable to pay the amount in full by the due date.

Interest is generally charged on amounts payable between the time the debt should have first been paid and when it’s paid in full.