Payroll Tax Qld

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

Qld Budget 2024

Payroll Tax measures

  • extension of the 50% payroll tax rebate for wages paid to apprentices and trainees to 30 June 2025
  • from 2024–25 the regional discount eligibility criteria will exclude businesses that pay Queensland taxable wages of more than $350 million on an annual basis

11 June 2024 Budget 2024-25 Paper No. 2 page 96

Qld Budget 2023

Payroll Tax measures

  • extension of the 50% payroll tax rebate for wages paid to apprentices and trainees to 30 June 2024
  • amnesty for qualifying medical practices, payroll tax on payments made to contracted general practitioners for the periods from 2018 to 2025
  • extension of the 1% discount on the payroll tax rate for eligible regional employers until 30 June 2030

13 June 2023 Budget 2023-24 Paper No. 4 page 210

COVID-19 (Coronavirus) Relief Measures

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 until 30 June 2023.

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