Payroll tax rates and thresholds
The Queensland Government has announced changes to payroll tax rates and thresholds from 1 July 2019.
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.
(The rate for 2008 to 2019 was 4.75%. See more previous payroll tax rates and thresholds.)
From 1 July 2019 to 30 June 2023, regional employers may be entitled to a 1% discount on the rate.
The current threshold is $1.3 million in annual Australian taxable wages.
If your annual Australian taxable wages are less than $1.3 million you do not have to pay payroll tax, but you may still need to register for payroll tax.
If you are a member of a group of employers, the $1.3 million threshold is calculated on the members' combined annual Australian taxable wages.
This table details the weekly, monthly and yearly threshold for the 2012-13 financial year onwards.
|2012-13 to 2018-19||$21,153||$91,666||$1,100,000|