Employment taxes hub
How rising complexity and heightened scrutiny is shaping employment taxes
Employment taxes obligations are becoming more complex, more interconnected and more visible to regulators. Revenue authorities are now increasing their scrutiny through data-matching at a time where the obligations placed on employers continue to expand.
This update is structured to support informed decision-making with key dates, emerging risks and the actions most likely to be relevant to your organisation.
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Important dates |
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Payday Super |
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Employment agency provisions |
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ESS & Payroll tax |
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EV tax concessions under review |
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Uber High Court appeal |
Employment taxes compliance is now as much a question of timing, systems alignment and governance as it is of technical interpretation. Where any of these issues warrant further discussion, our team is available to assist.
| Date | Description | Employer Obligation Type |
| 31 Mar 2026 (Tue) | 2026 FBT year-end………………………….. | FBT |
| Date | Description | Employer Obligation Type |
| 28 Apr 2026 (Tue) | SG payment due (Jan–Mar 2026 quarter) | SG |
| Date | Description | Employer Obligation Type |
| 12 May 2026 (Tue) | Federal Budget 2026–27 | Impact TBC |
| 21 May 2026 (Thu) | 2026 FBT annual return lodgment & payment due
(for employers not lodging electronically through a tax agent) |
FBT |
| Date | Description | Employer Obligation Type |
| 25 June 2026 (Thu) | 2026 FBT annual return lodgment & payment due
(for employers registered under tax agents’ lodgement program)* |
FBT |
| Date | Description | Employer Obligation Type |
| 1 Jul 2026 (Wed) | Small Business Super Clearing House closes | SG |
| 1 Jul 2026 (Wed) | “Payday Super” commences | SG |
| 1 Jul 2026 (Wed) | ACT payroll tax changes take effect | Payroll Tax
ACT |
| 14 Jul 2026 (Tue) | 2026 Single Touch Payroll finalisation and Reportable Fringe Benefits Amounts (RFBAs) reported to the ATO | FBT |
| 14 Jul 2026 (Tue) | 2026 ESS Statements due to employees | ESS |
| 21 Jul 2026 (Tue) | Annual payroll tax return due
(2026 year – QLD, VIC, WA, TAS, NT) |
Payroll Tax
QLD, VIC, WA, TAS, NT |
| 28 Jul 2026 (Tue) | Annual payroll tax return due
(2026 year – NSW, ACT, SA) |
Payroll Tax
NSW, ACT, SA |
| 28 Jul 2026 (Tue) | SG contributions due
(Apr–Jun 2026 quarter) |
SG |
| Date | Description | Employer Obligation Type |
| 14 August 2026 (Fri) | 2026 ESS Annual Report due to the ATO | ESS |
| 28 August 2026 (Fri) | 2026 Taxable Payment Annual Report due to the ATO | Taxable Payment Annual Report |
Payday super is coming. Is your business ready? From 1 July 2026, the way employers pay superannuation is changing, and the countdown has started. We have put together a detailed breakdown of what’s changing, what stays the same, and what you need to do to get ready.
Employment agency provisions: why contractor arrangements are still under the microscope
The NSW Supreme Court has handed down yet another significant ruling on the employment agency provisions, one that businesses using contractor arrangements need to know about.
In SKG Cleaning Services Pty Ltd v Chief Commissioner of State Revenue (read more) the Court found that payments by two commercial cleaning companies to their subcontractors constituted wages under employment agency provisions, making them subject to payroll tax.
This decision is a timely reminder that the employment agency provisions cast a far wider net than most people expect. The payroll tax definition of an ‘employment agency’ extends well beyond the traditional commercial understanding.
If your business engages contractors or operates through agency-style arrangements, now is a good time to review your structure.
What Australian employers need to know; Employee Share Schemes (ESS) can be an effective tool to attract, retain and motivate employees but when it comes to payroll tax, the rules can catch employers off guard.
What employers need to know; Australia’s Electric Car Discount has been a game-changer for EV adoption since it was launched on 1 July 2022. Now, Australian Treasury has commenced a statutory review of the concessions. While no immediate changes are proposed, it is worth understanding what is being examined and why it matters for your business.
A landmark payroll tax dispute involving Uber is now before the High Court of Australia, and if you engage contractors through a platform-based model, this one is worth watching closely.
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