Queensland Revenue Office has a new website. Go to qro.qld.gov.au.
Payroll tax is a self-assessed tax on the wages that employers pay to their Queensland employees when the total wages are more than a certain threshold.
Registering for payroll tax
As an employer, you must register for payroll tax within 7 days after the end of the month in which you:
- pay more than $25,000 a week in Australian taxable wages
- become a member of a group that together pays more than $25,000 a week in Australian taxable wages.
Read about how to register.
When you register for payroll tax and lodge returns, you need to know what wages are taxable and when to report them.
Learn about taxable wages.
Once you are registered, you have various obligations including lodging returns and paying any liability by the due date. Find out about:
- lodging payroll tax returns
- obligations and how to comply.
- Read more about payroll tax.
- Learn about calculating payroll tax.
- Find out about payroll tax exemptions
- Last reviewed: 22 Mar 2023
- Last updated: 22 Mar 2023
I want to...
- Mentoring for Growth Day - Online 07/06/2023
- Payroll tax and grouping - Cairns 07/06/2023
Queensland Revenue Office
- Call 1300 300 734 (Australia) or
+61 7 3179 2500 (overseas)
- Send an email using our online enquiry form.