PAYG Payroll Tax Deadline 2027 by State: Australia Dates & Compliance
September 20, 2026 | By Gopareto Marketing
PAYG payroll tax is a state-based tax in Australia, and it’s one of the most confusing compliance requirements for employers. Each state sets different deadlines, thresholds, penalties and lodgement methods.
Many employers miss payroll tax deadlines because they assume all states work the same way. They don’t. This guide breaks down every state’s PAYG payroll tax deadline for 2027 and shows how to stay compliant.
What PAYG Payroll Tax Actually Is
Payroll tax is a state tax levied on employers based on their total employee wages. It is paid to the state revenue office, not the ATO.
- Who pays: employers with payroll above the state threshold
- What’s taxed: total wages paid to employees
- Tax rate: 4.85–5.45%, depending on the state
- Frequency: monthly, quarterly or annual, depending on state and payroll size
Worked example, NSW: a company with A$2M annual payroll subtracts the A$1.2M threshold, leaving A$800,000 taxable. At 4.85% that’s A$38,800 of payroll tax for the year.
Thresholds and Rates by State, 2027
| State | 2027 threshold | Tax rate | Frequency |
|---|---|---|---|
| New South Wales | A$1.2M | 4.85–5.45% | Monthly |
| Victoria | A$650K | 4.85% | Monthly |
| Queensland | A$1.3M | 4.75% | Monthly |
| Western Australia | A$970K | 4.75–5.5% | Monthly |
| South Australia | A$600K | 4.95% | Monthly |
| Tasmania | A$1.5M | 4.25% | Monthly |
| Australian Capital Territory | A$2M | 6.85% | Quarterly |
| Northern Territory | A$1.5M | 5.5% | Quarterly |
Thresholds are indexed annually and adjusted on 1 July. Check your state’s revenue office for the current figure.
Monthly Lodgement Deadlines by State
Most states require monthly returns. The key difference is the day: NSW lodges on the 7th of the following month, while Victoria, Queensland, Western Australia, South Australia and Tasmania all lodge on the 21st.
NSW: The Full 2027 Calendar
| Wages month | Deadline | Wages month | Deadline |
|---|---|---|---|
| January 2027 | 7 Feb 2027 | July 2027 | 7 Aug 2027 |
| February 2027 | 7 Mar 2027 | August 2027 | 7 Sep 2027 |
| March 2027 | 7 Apr 2027 | September 2027 | 7 Oct 2027 |
| April 2027 | 7 May 2027 | October 2027 | 7 Nov 2027 |
| May 2027 | 7 Jun 2027 | November 2027 | 7 Dec 2027 |
| June 2027 | 7 Jul 2027 | December 2027 | 7 Jan 2028 |
NSW lodgement is online via the MyPay NSW portal or through a tax agent. Late payment attracts a 10% penalty plus interest of 5–7% per annum; underpayment attracts 20–50% depending on severity.
Victoria and Queensland
- Monthly, due on the 21st of the following month
- VIC lodges via the Victorian Taxation Office portal; late payment attracts interest plus penalties up to 50% additional tax
- QLD lodges via the Queensland Revenue Office, and micro-businesses with payroll of A$100K–300K may qualify for concessions
WA, SA and Tasmania
- All monthly, due on the 21st of the following month
- Lodged through Revenue WA, the South Australian Revenue Office and the Tasmanian Revenue Office respectively
- Tasmania’s A$1.5M threshold means many smaller businesses pay nothing at all
Quarterly Deadlines: ACT and NT
The ACT, with Australia’s highest threshold at A$2M, and the Northern Territory at A$1.5M both lodge quarterly on the same dates.
| Quarter | Wages period | Deadline |
|---|---|---|
| Q1 | 1 Jul – 30 Sep 2026 | 21 Oct 2026 |
| Q2 | 1 Oct – 31 Dec 2026 | 21 Jan 2027 |
| Q3 | 1 Jan – 31 Mar 2027 | 21 Apr 2027 |
| Q4 | 1 Apr – 30 Jun 2027 | 21 Jul 2027 |
Annual Reconciliation
On top of monthly or quarterly payments, all states require an annual payroll tax return and reconciliation, usually due 21 days after the financial year ends. For FY 2026–27 that means 21 July 2027.
- Total payroll for the entire year
- Reconciliation of payments made against actual liability
- Corrections or refunds where you over- or under-paid
If the annual return shows you underpaid, the shortfall becomes immediately due with penalties attached.
Five Mistakes That Trigger Penalties
Applying one state’s threshold everywhere
An A$800K payroll pays nothing in NSW, where the threshold is A$1.2M—but in Victoria, at A$650K, it is taxable. Track payroll by state and calculate thresholds separately.
Missing monthly deadlines
There is no grace period and you cannot combine months. A 10%+ penalty plus interest accumulates quickly. Set calendar reminders, or automate them.
Taxing the wrong amounts
Super is usually excluded, and contractors often are too. Payroll tax applies to “wages” as each state defines the term, so read your state’s guidelines.
Treating all contractors alike
Some contractor payments count toward taxable payroll and others don’t, and the rules vary by state. Get advice for the states you operate in.
Calculating and lodging by hand
One calculation error plus one missed deadline equals thousands in penalties. Use a payroll system with state-specific rules built in, or engage a tax agent.
Your 2027 Compliance Checklist
Before 31 January 2027
- Identify which states you have employees in
- Confirm each state’s 2027 threshold
- Check whether your payroll exceeds any of them
- Set up your lodgement schedule
- Ensure your payroll system calculates payroll tax correctly
Every month
- Calculate payroll tax using state-specific rules
- Record the liability
- Lodge the return by the deadline, the 7th or the 21st
- Process payment to the state revenue office
- Keep proof of lodgement and payment
By 21 July 2027, and ongoing
- File the annual return for FY 2026–27
- Reconcile annual payroll against payments made
- Pay any shortfall, or request a refund if overpaid
- Maintain payroll records by state
- Track threshold changes, usually announced in May for 1 July
- Monitor state revenue office updates
Automating Payroll Tax Compliance
Manual, and risky
- Spreadsheet-based calculations
- Easy to miss a monthly deadline
- High likelihood of calculation errors
- No reliable proof of payment
- Penalties if audited
Automated, and compliant
- State-specific thresholds and rules configured once
- Tax calculated automatically from wages
- Deadline reminders before each lodgement
- Liability reports and annual reconciliation generated
- A complete audit trail as proof of compliance
Every state publishes payroll tax guides and thresholds through its revenue office—MyPay NSW, the Victorian Taxation Office, the Queensland Revenue Office, Revenue WA, the South Australian and Tasmanian Revenue Offices, and ACT and NT Revenue. Consult them before 31 January 2027.
For your other Australian obligations, see our super contribution deadline guide and the Fair Work Australia compliance calendar.
FAQ: PAYG Payroll Tax Deadlines 2027
7 February 2027.
No. Payroll tax applies only to payroll above the threshold.
You pay in each state where you have employees, under that state’s own rules and threshold.
It depends on the state and your payroll size. Monthly is generally required outside the ACT and NT.
A 10%+ penalty on the tax owed plus interest of 5–7% per annum, and it accumulates quickly.
Generally yes, though the definition of wages varies by state.
Generally no. Super contributions are usually excluded from payroll tax.
Conclusion
PAYG payroll tax deadlines vary significantly by state and payroll size. Missing even one monthly deadline triggers penalties that run into thousands of dollars.
For 2027, set up automated payroll tax compliance with all state-specific rules built in. You’ll ensure no deadline is missed and your payroll tax is calculated correctly.
Ready to automate payroll tax?
How GoPareto Helps
- State-specific thresholds and rates configured for every jurisdiction you employ in
- Payroll tax calculated automatically from actual wages
- Lodgement reminders ahead of the 7th and the 21st
- Annual reconciliation reports and a complete audit trail
Visit Us
GoPareto - Simple & Complete Business Management solution, Omkar Nandan Apartment, A1 201, near Navale Bridge, Kudale Baug, Narhe, Pune, Maharashtra 411041.
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