Payroll tax

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
• or
• become a member of a group that together pays more than $25,000 a week in Australian taxable wages.

Read about how to register.

Taxable wages

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.

Compliance

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.

Also consider…

• Read more about payroll tax.
• Learn about calculating payroll tax.
• Find out about payroll tax exemptions