Key takeaways
- Instalment notices and quarterly activity statements are due 28 October, 28 February, 28 April and 28 July.
- Withholding remittance depends on employer size: quarterly if you withheld $25,000 or less last year, monthly by the 21st up to $1 million, and within 6 to 8 days above that.
- A due date falling on a weekend or public holiday rolls to the next business day.
- You can pay by BPAY, card, direct debit or at Australia Post, using the payment reference number on your notice.
PAYG instalment due dates 2026-27
Instalment notices (form R, S or T) and quarterly activity statements share the same standard deadlines. Each date covers the quarter that ended the month before.
| Quarter | Period covered | Due date |
|---|---|---|
| Q1 | July – September 2026 | 28 Oct 2026 |
| Q2 | October – December 2026 | 28 Feb 2027 |
| Q3 | January – March 2027 | 28 Apr 2027 |
| Q4 | April – June 2027 | 28 Jul 2027 |
Two extensions exist. Lodging your quarterly BAS online can add about two weeks to most quarters, and registered tax and BAS agents get their own lodgment program dates, generally the 25th of the following month. Q2 is the exception: its 28 February date already includes the holiday-season extension, so no further concession applies.
Not sure what your quarterly figure should be? The PAYG instalment calculator works your annual tax out bracket by bracket and splits it across the four quarters.
Withholding due dates by employer size
Tax you withhold from wages is remitted on a cycle the ATO sets from your annual withholding total. The categories and their deadlines:
| Withholder size | Annual withholding | Pay and report |
|---|---|---|
| Small | $25,000 or less | Quarterly, with the activity statement (28 Oct, 28 Feb, 28 Apr, 28 Jul) |
| Medium | $25,001 – $1 million | Monthly, by the 21st of the following month |
| Large | More than $1 million | Electronically, within 6 to 8 days of each withholding event |
The ATO reviews these cycles each year and writes to you if yours changes. The withholding side of the system, from registration to payment summaries, is covered in the PAYG withholding guide.
How to pay the ATO
Every notice and activity statement carries a payment reference number (PRN). Quote it with any method and the money lands against the right account. The options:
- BPAY. Use the biller code and PRN printed on your notice, from any Australian bank account.
- Card. Visa, Mastercard and Amex are accepted online. A card payment fee can apply, so BPAY is usually the cheaper route.
- ATO online services. Sign in through myGov (individuals and sole traders) or Online services for business, and pay by card or set up a direct debit.
- Direct debit. A one-off or recurring pull from your nominated account, arranged in online services.
- Australia Post. In person with your payment slip.
The due date is a deadline, not an appointment. Paying an instalment the week the notice arrives is fine, and some sole traders pay ahead of every quarter to keep cash from wandering off.
If you miss a due date
An unpaid amount becomes a tax debt from the day after it was due, and general interest charge starts accruing daily. The debt does not disappear at tax time. What actually happens, and how payment plans work, is covered in missed PAYG instalments.
If the problem is that the instalment is too big rather than the timing, act before the deadline: you can vary the instalment on or before its due date, but never after.
Frequently asked questions
When is PAYG due?
What if the due date falls on a weekend or public holiday?
Do tax agents get extra time?
How do I pay a PAYG instalment?
When do annual instalment payers pay?
Is the withholding I take from staff wages due on the same dates?
Sources
- ATO: Due dates for lodging and paying your BAS
- ATO: Paying and reporting PAYG withholding amounts
- ATO: How to pay
Related resources
PAYG Instalment Calculator
Your quarterly figure, bracket by bracket
Open →Missed PAYG Instalments
Interest, payment plans and what happens next
Open →Varying PAYG Instalments
Cut an instalment before its due date
Open →
Narelle Hartigan is a CPA-qualified tax accountant with over a decade of experience in Australian personal taxation and payroll. She founded PAYG Calculator Australia to make tax withholding easy for every Australian worker to understand.