An employer's tax and HR calendar for Australia
Reviewed by Mellow Editorial Team, HR & payroll content team
The Australian employer compliance calendar runs in two overlapping cycles: the financial year (1 July – 30 June) and the PAYG/STP reporting rhythm that sits inside it. Miss a date and you face ATO penalties, Fair Work exposure, or both.
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The permanent, every-pay-event obligations
Before the annual calendar makes sense, nail the recurring ones.
PAYG withholding must be calculated and withheld at every pay run. The amount depends on each employee's tax file number declaration, residency status, and any HECS/HELP repayment obligation. HECS/HELP repayments are deducted on a banded scale — higher income means a higher repayment percentage — and must be included in the withholding calculation from the moment an employee declares a study debt.
Single Touch Payroll (STP) reporting is due at each pay event, not monthly or quarterly. Every time you run payroll, the salary, tax withheld and super liability data must be reported to the ATO digitally. There is no batch-it-up-later option.
Superannuation is currently 12% of ordinary time earnings, payable to an employee's nominated complying fund. Super is not optional and is not part of the wage — it is on top of it unless a salary-sacrifice arrangement is explicitly in place.
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Quarter-by-quarter employer calendar for 2026/27
The financial year you are currently in began 1 July 2026. Here are the pressure points.
Q1 — July to September 2026
- 14 July 2026: STP finalisation deadline for the 2025/26 year. This replaces the old payment summary (group certificate). Employees use their myGov account to see their income statement; it must be marked "Tax ready" by this date.
- 28 July 2026: Super guarantee contributions due for the April–June 2026 quarter. Late super triggers the Superannuation Guarantee Charge, which is not tax-deductible and adds an administration fee and interest component.
- 28 October 2026: Super due for the July–September 2026 quarter.
Q2 — October to December 2026
- 28 October 2026: Super for Q1 (July–September).
- If you lodge your own Business Activity Statements, your PAYG withholding remittance frequency (monthly or quarterly) determines your BAS deadlines — quarterly small withholder BAS for July–September is typically due late October.
Q3 — January to March 2027
- 28 January 2027: Super for Q2 (October–December 2026).
- Annual leave liability is accruing continuously. The National Employment Standards guarantee 4 weeks' annual leave per year for full-time employees; review balances and flag excessive accumulation early. Uncapped, accruing leave is a growing balance-sheet liability.
Q4 — April to June 2027
- 28 April 2027: Super for Q3 (January–March 2027).
- Begin preparing STP finalisation data ahead of 14 July 2027. Reconcile payroll records, check that all termination payments were coded correctly, and confirm HECS/HELP repayment amounts match what was actually withheld.
- 30 June 2027: End of financial year. Confirm any salary reviews, classify any new workers correctly (employee vs contractor), and check that all outstanding termination entitlements — including redundancy pay scaled by years of service under the NES — have been processed.
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Annual leave and NES entitlements to track year-round
The National Employment Standards sit underneath every modern award and enterprise agreement. They cannot be contracted out of. Beyond the 4 weeks' annual leave, keep an eye on:
- Redundancy pay: the NES prescribes a scale by years of continuous service. If you are restructuring, calculate the liability before you make any announcement.
- Notice periods: also NES-prescribed by length of service for most employees.
- Personal/carer's leave accruals — these carry over and accumulate indefinitely.
A clean payroll system that tracks service start dates precisely is not a nice-to-have; it is what lets you calculate these entitlements accurately when you need to.
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PAYG withholding remittance — know your category
The ATO assigns withholder categories based on annual withholding amounts. Large withholders remit more frequently than small ones. If your payroll has grown significantly during the year, your category can change, and you may not receive a proactive notification. Check your category at the start of each financial year so remittance timing does not drift.
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Where employers most commonly come unstuck
Three recurring problems:
1. Late super — the 28th of the month after each quarter is a hard deadline. A bank processing delay is not an accepted excuse; initiate payments several business days early.
2. STP finalisation missed — employees cannot lodge their personal tax returns until income statements are marked "Tax ready." Delay causes employee complaints and potential ATO scrutiny.
3. Incorrect worker classification — contractors who are economically dependent may be deemed employees under Fair Work rules, triggering back-payment of super, annual leave and other entitlements.
If you run payroll across multiple countries as well as Australia, how Mellow runs payroll across six countries on one platform explains how to keep each jurisdiction's calendar separate without letting things fall through the gaps.
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