# JobKeeper and payroll tax

JobKeeper payments are exempt from Queensland payroll tax.

When calculating your threshold amount and the payroll tax rate, you do not include JobKeeper payments.

If you pay an employee more than the JobKeeper amount, the extra amount is liable for payroll tax.

• include any extra amounts in the 'Taxable wages' section
• include the JobKeeper amount itself in the annual return (in the 'Other non-taxable wages' section).

## Example 1

Paula receives JobKeeper payments of \$1,500 per fortnight for each of her employees, Adam and Michelle.

• Adam's wages are \$1,500 per fortnight, which do not exceed the JobKeeper payment amount. Paula does not include this \$1,500 payment as taxable wages in her payroll tax return.
• Michelle’s wages are \$2,000 per fortnight, which includes the \$1,500 JobKeeper payment and \$500 in ordinary wages. Paula must include the \$500 as taxable wages in her payroll tax return, but not the \$1,500 JobKeeper amount.

## Example 2

Ahmed receives Tier 1 and Tier 2 JobKeeper payments of \$1,200 and \$750 per fortnight for each of his employees, Yvonne and Michael respectively.

• Yvonne's wages are \$1,650 per fortnight, which are subsidised by the Tier 1 payment of \$1,200. Ahmed must include the \$450 as taxable wages in his payroll tax return.
• Michael's ordinary wages are \$600 per fortnight. This was increased to \$750 per fortnight due to the Tier 2 JobKeeper payment. Because Michael is not paid more than the JobKeeper amount, Ahmed does not include the \$750 payment as taxable wages in his payroll tax return.

## Superannuation

The superannuation that you pay in addition to the JobKeeper payment is taxable and must be included in your returns.

## Apprentices and trainees

The JobKeeper payment does not affect the apprentice and trainee rebate. Continue to declare exempt apprentice and trainee wages in your returns as normal.