Payroll Tax Qld

This is general information and not advice. For more information see Queensland Payroll tax liability and taxable wages

Payroll Tax Rate in Queensland

The payroll tax rate is:

• 4.75% for employers or groups of employers who pay $6.5 million or less in Australian taxable wages
• 4.95% for employers or groups of employers who pay more than $6.5 million in Australian taxable wages.
• Regional employers may be entitled to a 1% discount on the rate

Payroll Tax Threshold in Queensland

The current threshold is $1.3 million in annual Australian taxable wages.

For wages over $1.3 million up to $6.5 million the deduction of $1.3 million reduces by $1 for every $4 of taxable wages over this amount.

Due dates

• Monthly returns and payment are due seven days after the end of each month except June, or if a weekend or public holiday, the next business day.
• An annual return and reconciliation is required by 21 July each year

Queensland Payroll Tax Definition of Wages

The payroll tax base include wages and salaries, the definition of which is expanded to include a range of contractor payments, allowances, super payments and fringe benefits.

Included are payments to third parties for services provided by and employee (or director) to an employer.

See Taxable wages for payroll tax

Qld Payroll Tax Exemptions

There are also a number of exemptions and exclusions. Exemptions may be based on the status of the employer, or the nature of the work.

See more: Exemptions

Queensland Payroll Tax and Contractors

Contractor information here

Queensland Payroll Tax Grouping Provisions

Entities which are grouped for payroll tax purposes only have one deductible threshold.

Relationships (and hence aggregation of payroll amounts) are determined on the basis of 5 possible factors:

• are related bodies corporate
• share employees
• are controlled by the same person(s)
• are corporations with indirect links or complex structures
• are part of 2 or more groups.

There are some group exemptions available.

See: Grouping Information

This page was last modified 2024-06-11