Getting started with payroll tax

Payroll tax is a self-assessed tax on the wages that employers pay to their Queensland employees when the total wages are more than a certain threshold.

As an employer, you must register for payroll tax within 7 days after the end of the month in which you:

  • pay more than $25,000 a week in Australian taxable wages
  • or
  • become a member of a group that together pays more than $25,000 a week in Australian taxable wages.

Businesses may be grouped and treated as one unit for payroll tax if they are related or connected.

This guide gives you everything you need to determine your employer status, register for payroll tax and start lodging returns.


Queensland Revenue Office

  • Call 1300 300 734 (Australia) or
    +61 7 3179 2500 (overseas)
  • Send an email using our online enquiry form.