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Payment options for payroll tax

How to pay payroll tax, including convenient ways to pay, the details you need, and what to do if you are unable to pay by the due date.

On this page

Revenue NSW offers a range of ways to pay your payroll tax. A convenient way to pay is via Payroll Tax Online using direct debit.

Contact your bank or financial institution if you need help with:

  • BPAY payments from your cheque or savings account, or
  • payments via electronic funds transfer (EFT).

Information required

If your business is not registered for direct debit you will need:

  • the lodgement reference number for the payroll tax period, and
  • depending on the payment method:
    • the BPAY biller code
    • the electronic payment code, and/or
    • your Client ID.

This information can be found in your:

  • "Payroll tax registration” letter (for new customers)
  • “Advice for lodging your payroll tax annual return” letter (posted in June each year to existing customers)
  • “Notice of assessment”, or
  • Payroll Tax Online account in the “Payment codes” section.

If your business is registered for direct debit you will not see the payment codes in your Payroll Tax Online account.

Choose your payment method

Open the headings below to read more.

Direct debit via Payroll Tax Online

To set up direct debit:

  1. Log-in to Payroll Tax Online using your Client ID and Correspondence ID.
  2. Go to the “Online payment (direct debit) account details” section to register your bank account details.

Your Correspondence ID is only valid for 16 months. Contact us during business hours if you do not have a Client ID or Correspondence ID.

Read the terms and conditions of our online payment service.

Monthly returns using the estimate wages method

In Payroll Tax Online select the “Pay Online” method.

Go to the “Return History Summary” page in Payroll Tax Online to view:

  • your tax payable lodged for the month, and
  • the direct debit confirmation.

You can also schedule future payments for the remaining months of the financial year (except June).

Learn more about the estimate wages method, including instructions for setting up direct debit.

Monthly returns using the actual wages method

In Payroll Tax Online select “Pay now” or “Schedule a future date of payment”.

This is not a recurring direct debit. You will need to authorise each monthly payment.

Go to the “Return History Summary” page in Payroll Tax Online to view:

  • your tax payable lodged for the month, and
  • the direct debit confirmation.

Learn more about the actual wages method, including instructions on how to pay by direct debit.

Annual returns

In Payroll Tax Online select “Pay now” or “Schedule a future date of payment”.

Go to the “Return History Summary” page in Payroll Tax Online to view:

  • your lodgement
  • tax payable, and
  • the direct debit confirmation.

Learn more about lodging your annual return.

BPAY

Contact your bank or financial institution to pay by BPAY.

You will need the lodgement reference number and the BPAY biller code.

In person at Australia Post

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

If paying by cheque or money order:

  • make your cheque or money order payable to the Chief Commissioner of State Revenue, and
  • write your Client ID and business name on the back.
Changes to payments made by cheque

From May 2024, a number of banks and credit unions will no longer be producing cheques. This may impact your ability to pay using a cheque at Australia Post. Please contact your bank or credit union for more details.

Credit / debit card

You can pay with a credit or debit card (Visa/Mastercard) online or by phone.

This is not subject to GST.

Online

Enter your details on our online payment form.

You will need:

  • the lodgement reference number
  • your Client ID, and
  • the BPAY biller code.
Phone

Call us on 1300 363 291.

You will be asked for the lodgement reference number.

EFT
BSB 032 001
Account number 205 573
Account name OSR EPS Tax Remitting Account
SWIFT Code WPACAU2S
Lodgement reference
Electronic payment code
Overseas EFT
Bank name Westpac
Address Level 3, 275 Kent Street, Sydney NSW 2000, Australia
SWIFT Code WPACAU2S
Account holder address Level 28, 4 Parramatta Square, 12 Darcy Street, Parramatta NSW 2150
BSB 032 001
Account number 205 573
Account name OSR EPS Tax Remitting Account
Lodgement reference Electronic payment code
Cheque / money order

If paying by cheque or money order:

  • make your cheque or money order payable to the Chief Commissioner of State Revenue
  • write your Client ID and business name on the back, and
  • post to Revenue NSW, GPO Box 530, Sydney NSW 1159.
Changes to payments made by cheque

From May 2024, a number of banks and credit unions will no longer be producing cheques. This may impact your ability to pay using a cheque at Australia Post. Please contact your bank or credit union for more details.

Unable to pay by the due date?

Contact us as soon as possible if you are unable to pay your payroll tax in full by the due date.

You may be eligible for an instalment plan.

If you do not pay your payroll tax, or contact us, 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.

Payroll tax overdue?

Contact us as soon as possible to discuss your options.

If you have overdue payroll tax you can apply for an instalment plan to extend your payment dates. These plans may include interest.

Read what happens if you do not pay your payroll tax to understand how we help you meet your obligation to pay on time.

Want to claim a payroll tax refund?

If you have overpaid your payroll tax you can claim a refund.

Read payroll tax refunds for more details or contact us.

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.

You can also email [email protected]

If you already have outstanding debt and are unable to pay, contact our tax debt team on 1300 368 710 or +61 2 3814 0266.