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.

Payroll tax thresholds 2008-18

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%.

Financial year Threshold
WeeklyMonthlyYearly
2012-13 to 2017-18 $21,153 $91,666 $1,100,000
2008-09 to 2011-12 $19,230 $83,333 $1,000,000

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