Key takeaways
- PAYG instalment notices are due 28 October, 28 February, 28 April and 28 July. In 2026-27 the February date rolls forward to 2 March 2027.
- 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
Quarterly PAYG instalment notices, forms R, S and T, are due on the 28th of the month after each quarter ends. Quarter 2 is the exception at 28 February, a month later than the pattern would suggest, because it spans the Christmas shutdown.
| Quarter | Period covered | Due date |
|---|---|---|
| Q1 | July – September 2026 | 28 Oct 2026 |
| Q2 | October – December 2026 | 2 Mar 2027 |
| Q3 | January – March 2027 | 28 Apr 2027 |
| Q4 | April – June 2027 | 28 Jul 2027 |
Quarter 2 reads 2 March rather than 28 February for a reason. 28 February 2027 is a Sunday, and the Monday after it is Labour Day in Western Australia, which the ATO lists as a public holiday. Because the ATO treats a holiday covering the whole of any one state as applying to taxpayers everywhere, the first business day is Tuesday 2 March 2027 for every business in the country.
Instalment notices themselves get no lodgment concession. Where the instalment sits on an activity statement alongside GST, the statement can attract one, and BAS due dates has the full 2026-27 table for quarterly, monthly and annual reporting, on paper, online and through an agent.
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.
For what is due right now rather than across the year, every ATO date in August 2026 lists the five dated obligations this month, including the 14 August PAYG withholding payment summary annual report.
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, on the same dates as the instalment above |
| 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 instalment notice 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 on PAYG?
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: Registered agent lodgment program, activity statements (last updated 1 July 2026). The quarterly instalment notice dates for 2026-27.
- ATO: Lodgment and payment dates on weekends or public holidays (last updated 1 July 2026). The next-business-day rule, the whole-of-state definition, and the 2027 table that puts quarter 2 on 2 March.
- ATO: Paying and reporting PAYG withholding amounts
- ATO: How to pay
Related resources
PAYG Instalment Calculator
Your quarterly figure, bracket by bracket
Open →BAS Due Dates
Your lodgment dates by GST reporting cycle
Open →Missed PAYG Instalments
Interest, payment plans and what happens next
Open →Varying PAYG Instalments
Cut an instalment before its due date
Open →