State payroll tax annual reconciliation
high priorityannualmedium, large, listed
Due
21 July 2026
46 days from today
What to file
Most states' annual reconciliation due by 21 July (some 28 July).
Who is affected
Any business registered for payroll tax in any state or territory — typically with annual taxable wages above each state's threshold.
Penalty if missed
State-specific late lodgement penalty (often $1,000+) plus interest at the market rate on shortfall; potential investigation if grouping rules suggest underpayment.
Applies to
All registered payroll tax payers
Prep checklist
- Confirm grouping rules and elected designated group employer
- Reconcile FY taxable wages against monthly lodgements
- Calculate annual payroll tax liability by jurisdiction
- Lodge annual reconciliation by 21 July in each state (NSW, VIC, QLD, SA, WA, TAS) / 28 July (ACT, NT)
- Pay any shortfall by the due date