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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.
Regional employers may be entitled to a 1% discount on the rate until 30 June 2023.
Threshold
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 group members' combined annual Australian taxable wages.
This table details the weekly, monthly and yearly threshold for the 2012-13 financial year onwards.
| Financial year | Threshold | ||
|---|---|---|---|
| Weekly | Monthly | Yearly | |
| 2019-20 to 2020-21 | $25,000 | $108,333 | $1,300,000 |
| 2012-13 to 2018-19 | $21,153 | $91,666 | $1,100,000 |
Also consider...
- Use our payroll tax calculators to work out how much you need to pay.
- Find out if you can claim a deduction on your annual Australian wages.
- Read about claiming exemptions for payroll tax.
- See previous payroll tax rates and thresholds.
- Last reviewed: 4 Jun 2020
- Last updated: 4 Jun 2020
I want to...
Events
- Payroll tax annual return 2020 07/07/2020
- Payroll tax annual return 2020 08/07/2020
Contact
Office of State Revenue
- Call 1300 300 734 (Australia) or
+61 7 3179 2500 (overseas) - Send an email using our online enquiry form.