Annual returns for payroll tax

The annual payroll tax return breaks down the year's taxable wages, and is used to calculate your liability for the year.

You must lodge your annual return by 21 July each year for the previous financial year and pay any outstanding amounts.

If you have overpaid tax for the year, we will apply the amount to other outstanding liabilities you may have, then we will refund you any remaining amount.

Calculating your annual liability or refund

If you lodge your annual return online, your annual deductions and liability or refund will be automatically calculated. You will need to have ready your Queensland taxable and non-taxable wages and interstate wages; and group wages (if you are a designated group employer).

You can use the annual liability calculator to calculate your liability or refund before lodging the return.

If you are not grouped, you will need the following information to prepare the annual return:

  • Queensland taxable wages
  • Queensland non-taxable wages
  • interstate wages.

If you are part of a group, you must still lodge your own annual return. You will need the following information:

  • Queensland taxable wages
  • Queensland non-taxable wages
  • interstate wages.

The designated group employer (DGE) receives a deduction on behalf of the group and can then nominate other members of the group to share any excess deduction after they have lodged their annual returns or when the group ceases to exist.

At the end of the financial year, you must inform the DGE of your total wages (this is required to calculate the deduction amount for the DGE).

If you are the DGE, you will need:

  • your Queensland taxable wages
  • your Queensland non-taxable wages
  • your interstate wages
  • the total group Queensland taxable wages (including DGE's wages)
  • the total group interstate wages (including DGE's wages).

If your status changed and you were not the DGE for the whole year, your annual return will only cover the part of the year that you were a DGE. This is because you should have submitted a final return when your status changed.

If your annual deduction is greater than your taxable wages, you can nominate other members of your group to share the excess. If you do not nominate anyone, the Commissioner of State Revenue will decide which group member will receive this amount.

If a refund of payroll tax is due at the end of the financial year, we will process the refund after we review your return.

Find out about calculating deductions.

Lodging an annual return

At the end of a financial year, you must:

  • lodge an annual return for taxable wages paid or payable during the year
  • compare your periodic return liabilities (excluding interest and penalties) with your annual liability amount
  • pay any outstanding amounts (known as your annual liability) by the due date.

You cannot lodge your annual return until all your periodic returns for the financial year have been submitted. You include any taxable wages for the June period in the annual return (i.e. you do not need to lodge a separate periodic return for the period ending 30 June).

You still need to lodge an annual return if you have paid taxable wages after lodging a final return. However, you do not declare any wages already included in the final return.

If your status changes on 1 July, you do not need to lodge a final return – indicate your change of status on your annual return.

You must keep copies of your annual returns and all supporting documentation for at least 5 years.

These resources will help you lodge your annual return in QRO Online:

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