Taxable wages for payroll tax

You must report the following taxable wages when lodging your payroll tax return in Queensland:

  • cash and non-cash wages
  • third-party payments
  • salary sacrifice amounts.

Salary sacrifice amounts are cash wages that an employee has chosen to forgo in return for other benefits.

In general, wage payments are liable for payroll tax if they are:

  • a reward for services rendered by an employee, deemed employee or director
  • payments to which the recipient has an enforceable right.

This guide includes common payments employees receive, and identifies which of these payments are taxable.

Last reviewed
May 4, 2016

Contact

Office of State Revenue

  • Call 1300 300 734 (Australia) or
    +61 7 3227 6044 (overseas)
  • Send an email using our online enquiry form.

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