Return period

Every employer registered for payroll tax in Victoria must pay tax each month, unless the Commissioner of State Revenue has approved annual payment. The Commissioner will generally only approve this if tax payable for the previous financial year and the estimated tax payable in a full financial year is less than $40,000. If approved, the employer will only need to lodge an Annual Reconciliation return. The Commissioner retains the right to review an employer's lodgement and payment cycle at any time.

Lodging monthly returns online

If the return period displayed is not the period you want to lodge for, you can select the appropriate return period using the Select Another Period button.

Enter your wages (or wage components) and the Tax Payable amount will be calculated. Once you have lodged the return, the payment options, if applicable, will be displayed.

If you have a payroll tax liability for the period in question you must pay by the return due date.

Payments of tax for wages paid in a month must be made by the seventh day of the following month. Payments can be made online by electronic funds transfer (EFT), Credit Card or BPAY. If no tax is payable for a particular month, you are still required to lodge a NIL return for that month.

Assistance

If you need further information on this topic, please contact our payroll tax enquiry service on 13 21 61.