Payroll tax thresholds

Payroll tax is payable in Queensland when the total annual Australian taxable wages of an employer (or group of employers) exceed the threshold.

The current threshold is $1.1 million in annual Australian taxable wages.

If your annual Australian taxable wages are less than $1.1 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 $1.1 million threshold is calculated on the members' combined annual Australian taxable wages.

The table below details the weekly, monthly and yearly threshold for the 2008-09 financial year onwards. The tax rate that applies for each of these years is 4.75%.

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, thresholds and allowances.