Payroll administration for Australian companies comprises more than just paying employees on time; it also includes complying with regulatory obligations, meeting deadlines, and keeping up with changing legislation. Every company must adhere to the Australian Payroll Calendar, which sets a number of critical dates, including those for tax reporting, superannuation payments, and the completion of end-of-year statements.
Knowing these dates is important, whether you use manual monitoring or the best payroll software for small businesses in Australia.
This article will walk you through the key fiscal year 2024-2025 payroll deadlines to help you avoid fines and run operations smoothly.
What are Payroll Tax Deadlines in Australia?
The Australian Payroll Calendar includes several important dates to keep track of. To make it easier, we’ve outlined all the key payroll deadlines, cutoffs, and superannuation due dates below.
1. Key Superannuation Deadlines (Quarterly)
If you’re wondering, “When is superannuation due in Australia?” Here are the quarterly Superannuation Guarantee (SG) deadlines for 2025:
- Quarter 1 (Jan– Mar 2025): Due date is 28 April 2025
- Quarter 2 (Apr – June 2025): Due Date is 28 July 2025
- Quarter 3 (July – Sept 2025): Due Date is 28 October 2025
- Quarter 4 (Oct - Dec 2025): Due date is 28 January 2026
Note: Even if payments are transferred before the due date, they may not be considered timely if the ATO does not receive them by then. If a deadline is missed, employers must also file a Superannuation Guarantee Charge (SGC) declaration.
2. PAYG Withholding Deadlines
PAYG withholding due dates in Australia are determined by the reporting cycle of your company.
Monthly Lodgers:
- The following month's 21st is the deadline for payment and lodgement (for example, July PAYG is due on August 21st).
Quarterly Lodgers:
- Quarter 1 (Jul–Sep 2024): Due by 28 October 2024
- Quarter 2 (Oct–Dec 2024): Due by 28 February 2025
- Quarter 3 (Jan–Mar 2025): Due by 28 April 2025
- Quarter 4 (Apr–Jun 2025): Due by 28 July 2025
If your organisation uses HR and payroll solutions Australia trusts or has a payroll setup specialist, these dates are most likely included in your system’s reminders and reports. This can help speed up compliance.
3. Payroll Tax Deadlines by State/Territory
Although due dates differ slightly between states, the following general rules apply:
Monthly Payroll Tax Returns:
- Due by the 7th of the following month (e.g., wages paid in April are reported by 7 May)
Annual Reconciliation:
- Due in July 2025, typically by 21 July, to reconcile wages paid during the entire financial year.
The tax threshold and filing procedures differ per state or territory. For example:
- NEW South Wales (NSW): Threshold is $1.2 million (as of FY2025)
- Victoria (VIC): Threshold is $700,000
- Queensland (QLD): Threshold is $1.3 million
Always check with your state’s revenue agency.
4. Single Touch Payroll (STP) Finalisation – FY2025
Payroll data must be submitted to the ATO by July 14, 2025, as part of STP Phase 2. For their income statements to show up on myGov as “Tax Ready,” employee records must be certified as “Final.”
This holds true for all employers, regardless of their size or workforce size. Automated STP lodgements and timely reminders are common advantages for businesses utilising Australia’s top payroll software for small businesses.
5. Fringe Benefits Tax (FBT) Deadlines – 2025
Take into account the following if your company provides fringe benefits (such as company cars or reimbursements):
- FBT Year Ends: 31 March 2025
- Manual Lodgement: Due by 21 May 2025
- Electronic Lodgement (via tax agent): Due by 25 June 2025
If you fail to file by the deadline, the ATO may impose late filing penalties or general interest costs.
6. Taxable Payments Annual Report (TPAR)
Certain businesses, such as construction, cleaning, courier, information technology, and security, require annual contractor payment reports.
- Due Date: 28 August 2025
The ATO uses this data to uncover tax evasion and underreporting by contractors.
7. EOFY Payroll Activities
As part of the Australian Payroll Calendar 2025, companies must also complete the following by June 30, 2025:
- Execute the last pay runs for the fiscal year.
- Reconcile payroll information, including leave, deductions, and allowances.
- Ensure that all employee TFNs, addresses, and super fund information are correct.
- Lodge's final STP event.
- Generate and deliver EOFY pay stubs and summaries (if necessary).
- Save all payroll data for auditing and future reference.
If you’re modernising your systems, a payroll implementation professional can ensure that your EOFY changes are handled with as little risk and interruption as possible.
Why Tools and Experts Matter
Payroll management in Australia can be difficult, especially with constantly changing compliance requirements and deadlines. Investing in the best payroll software for businesses, particularly cloud-based, ATO-compliant solutions, can help to eliminate errors and increase operational efficiency.
Small companies, especially, can profit from:
- Integrated STP reporting
- Auto super payments
- Real-time tax calculations
- Local support from certified Australian vendors
Partnering with Australia’s trusted HR and payroll solutions guarantees that your company remains audit-ready and avoids penalties, whether you’re a startup or a growing corporation.
Conclusion:
Staying compliant with the Australian Payroll Calendar is crucial for businesses to avoid fines and ensure smooth operations. From superannuation to PAYG and EOFY tasks, missing a single deadline can disrupt your payroll cycle. This is where a reliable payroll implementation specialist becomes essential.
At DHRP, we help businesses easily set up and manage their payroll processes, ensuring ATO compliance and timely reporting. Whether adopting a new system or needing help navigating complex payroll regulations, DHRP’s experts are here to support your journey.
Partner with us to streamline your payroll and stay confidently ahead of deadlines.
