A new rebate has been made available from 4 September 2024. The rebate is available for medical centres who bulk bill a majority of their GP services. Click the arrow to find out more including detailed eligibility criteria.
All businesses registered for payroll tax in NSW must lodge an annual return to declare their taxable wages. Learn how to lodge your return and claim a refund.
Last updated:
2025 payroll tax annual return is now live
The monthly calculator is currently unavailable and will remain so until 9am Monday 21 July as we prepare for the new financial year.
We've improved the annual return to help you calculate payroll tax more accurately and to help your business understand which payments are taxable so you can report them correctly. You can now lodge your 2024-25 annual return, which is due by 28 July.
The due date for lodging an annual return is 28 July each year, or the next business day if 28 July is on a weekend or public holiday.
The annual return covers all payroll tax for the financial year, including the June period. There is no separate June return and monthly payers do not need to make a separate payment for June.
Information about the annual return process is posted to registered businesses in June each year.
If you do not pay your payroll tax by the due date, we will apply interest to the outstanding amount. Penalty tax may also be imposed. Read the interest and penalty tax page for more details.
Click onto the “Lodge your annual return” page and fill in the details.
Click “Next” to move to the next pages.
Once you are satisfied with the information entered, click “Lodge” at the end.
Include all wage components and tax for the month of June into the total wage figure when submitting your annual return.
Confirmation of Lodgement will appear in a green box with a lodgement reference number for your records.
Completing your annual return form can take time and effort. We recommend saving your progress regularly on each page by clicking the “Save” button at the bottom.
Once you have lodged your annual return you will need to pay your payroll tax by the due date.
Read the payment options page for instructions on how to pay your payroll tax.
How much will I need to pay?
The amount of tax payable is calculated on your total Australian wages that exceed the annual threshold in a financial year.
The full tax-free annual threshold is currently $1,200,000 and the payroll tax rate is 5.45%.
If you are a member of a payroll tax group, we may offset any overpayments against other group payroll tax debt before paying a refund.
How can I prevent delays in getting my refund?
We process most payroll tax refund claims within 30 days.
Check your bank account details
If you are due a tax refund you should log in to Payroll tax online and check that your bank account details are up to date.
If you have an overseas bank account please call us on 1300 139 815 to find out how to complete your annual return.
We may request confirmation of bank details in writing.
Keep accurate records
We may need to contact you to validate your claims. The refund process is usually faster when you have supporting documents available to confirm the amounts returned in annual returns.
Under sections 48 and 53 of the Taxation Administration Act 1996 you must keep any relevant records:
in English, or in a form easily translated to English, and
for at least 5 years.
Why have I not received my refund?
There are several reasons why a refund may be delayed, partially retained, or withheld:
If you lodge your refund request during our peak processing time during August and September.
We may need to apply part, or all, of your refund against a tax debt that you owe us.
You may have previously instructed us to hold your refund over to offset a future liability.
We may withhold your refund if:
you do not nominate a bank account, or if the bank account details you provide are incorrect or incomplete.
we need to verify details shown on your annual return. If it is withheld, we will contact you.
How does Revenue NSW verify refunds?
As part of our compliance program, we review a selection of refund claims to verify the accuracy of the information provided. We also compare this against information shared with us from other government agencies.
We use advanced analysis to identify high-risk refunds. We may initiate an audit to investigate the cause of your refund request, and review your annual return.
Your refund may be retained while it is being verified.
Contact the payroll tax team
For general enquiries, or questions about instalment plans or deferred payments, call 1300 139 815 or +61 2 7808 6904 for international callers.
