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.
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 may not have to pay payroll tax, but you might 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.
If you do not employ for a full financial year, the $1.3 million threshold is calculated proportionately on the number of days you paid, or were liable to pay, wages.
This table details the weekly, monthly and yearly threshold for the 2012-13 financial year onwards.
|2019-20 to 2020-21||$25,000||$108,333||$1,300,000|
|2012-13 to 2018-19||$21,153||$91,666||$1,100,000|
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- Payroll tax: Introduction to payroll tax in Queensland 28/04/2021
- Payroll tax: Contractor provisions 29/04/2021