Payroll tax support for QLD businesses affected by the coronavirus (COVID-19)
Coronavirus payroll tax relief
You may be eligible for one or more of a range of payroll tax relief measures as a result of the impacts of coronavirus (COVID-19).
These include:
- refunds of payroll tax for 2 months
- a payroll tax holiday for 3 months
- deferral of paying payroll tax for the 2020 calendar year.
As part of this relief package, the refund and payroll tax holiday do not have to be repaid.
Eligibility
If you are an employer (or part of a group of employers) who pays $6.5 million or less in Australian taxable wages, you may have received an email about a:
- refund of your payroll tax for 2 months (November and December 2019)
- payroll tax holiday (i.e. no payroll tax to be paid) for 3 months (January to March 2020).
You can also apply for a deferral of payroll tax for the 2020 calendar year. (If you have already applied for a deferral, you do not need not reapply – it will be extended.)
If you do not receive an email, or you are unsure about your eligibility, complete the refund/holiday application form.
If you are an employer (or part of a group of employers) who pays more than $6.5 million in Australian taxable wages and have been negatively affected (directly or indirectly) by coronavirus, you can apply for a:
- deferral of payroll tax for the 2020 calendar year (If you have already applied for a deferral, you do not need not reapply – it will be extended.)
- refund of your payroll tax for 2 months (January and February 2020).
A business is directly or indirectly affected by coronavirus if their current turnover, profit, customers, bookings, retail sales, supply contracts or other factors are negatively affected compared with normal operating conditions.
How to apply
Have your 7-digit client number ready before you apply. You can find your client number under the Lodgement Obligations tab in OSRconnect.
If you are waiting to hear about your application for payroll tax registration, you won’t yet have a client number. We will contact you as soon as possible.
There are 2 online application forms.
Apply for refund/holiday (You must apply for this one before 31 May 2020.)
What happens next
Once your applications have been processed, we will send an email with instructions on what you need to do.
- You won’t need to pay payroll tax returns for the 2020 calendar year.
- You must continue to lodge returns in OSRconnect – without paying them – during this time.
- You can resume paying returns at any time during the deferral period.
| Return period | Lodgement due date | Deferred payment due date |
|---|---|---|
| March | 7 April 2020 | 14 January 2021 |
| January-March quarter | 7 April 2020 | 14 January 2021 |
| April | 7 May 2020 | 14 January 2021 |
| May | 8 June 2020 | 14 January 2021 |
| 2019-20 annual | 21 July 2020 | 14 January 2021 |
| July | 7 August 2020 | 14 January 2021 |
| August | 7 September 2020 | 14 January 2021 |
| September | 7 October 2020 | 14 January 2021 |
| July-September quarter | 7 October 2020 | 14 January 2021 |
| October | 9 November 2020 | 14 January 2021 |
| November | 7 December 2020 | 14 January 2021 |
| December | 14 January 2021 | 14 January 2021 |
| October-December quarter | 14 January 2021 | 14 January 2021 |
| July-December half-year | 14 January 2021 | 14 January 2021 |
COVID-19 Payroll Tax Relief QLD
What do you get?
Payroll tax relief measures.
Who is this for?
Queensland businesses directly or indirectly affected by COVID-19.
Overview
All small and medium business (payroll up to $6.5 million) directly or indirectly affected by COVID-19 will be eligible for:
- 2 month refund of payroll tax
- 3 month payroll tax holiday (i.e. no payroll tax to be paid)
- deferment of all payroll tax payments for the rest of 2020
Large businesses (payroll over $6.5 million) affected by COVID-19 are also eligible for a 2 month payroll tax refund and deferment of all payroll tax payments for the rest of 2020.
A business is directly or indirectly affected by coronavirus if their current turnover, profit, customers, bookings, retail sales, supply contracts or other factors are negatively affected compared with normal operating conditions.
You can find out more about eligibility and how to apply at Coronavirus Payroll Tax Relief.
