Periodic returns for payroll tax
The payroll tax periodic return captures taxable wages paid during the return period. A return period is either monthly or half-yearly.
See the dates returns are due.
Monthly lodgers
If you lodge monthly, you will lodge:
- 11 periodic returns for the months July through to May
- 1 annual return in July, which will include your wages for June.
Half-yearly lodgers
If you have been approved to lodge your returns half-yearly, you will lodge:
- 1 periodic return for the July to December period
- 1 annual return in July, which will include your wages for the January to June period.
Changing your lodgement frequency
When you lodge an annual return, your periodic lodgement frequency is automatically reviewed. Depending on your annual liability, you might have the option to change how often you lodge periodic returns. For example, if your annual liability is $80,000 or less, you can choose to lodge monthly or half-yearly periodic returns.
You must continue to lodge your returns at the same frequency until you receive a letter from us confirming the change.
Calculating your periodic liability
When you enter your wage information in QRO Online, it will calculate your liability based on the wages you enter and any discounts or rebates that you declare you are eligible for.
If you are not part of a group and pay between $1.3 million and $6.5 million in Australian taxable wages, you can claim the:
- actual periodic deduction if you only pay Queensland wages
- fixed periodic deduction if you pay interstate wages.
If your calculated fixed periodic deduction is more than your taxable wages, you cannot credit the extra amount to your next return.
If you are part of a group but not the designated group employer (DGE), you will be liable for payroll tax on the full amount of your taxable wages and must lodge your own periodic returns. The payroll tax rate is determined by the total of your group’s wages.
If you are a DGE, you may be eligible for a fixed periodic deduction based on the total Australian taxable wages that the group pays. Calculate this deduction at the start of each financial year and subtract it from your Queensland taxable wages in your periodic returns.
You must recalculate your fixed periodic deduction when any of the following occurs:
- you first become the DGE
- a fixed periodic deduction determined by the Commissioner of State Revenue is revoked or lapses
- a change to your lodgement frequency takes effect
- you have a significant wage change for the group during the periodic return period.
A significant wage change happens during a periodic return period for a group if the previous estimated wages differs by more than 30% from your current estimated wages.
Lodging a periodic return
You can lodge your periodic return through QRO Online. It will be available from the middle of each month.
We have tutorials with step-by-step instructions for:
Also consider...
- Find out how to pay your tax liability.
- See how to print from QRO Online.
- Understand how payroll tax is calculated.
- Learn about exemptions for payroll tax.
- Get help using QRO Online.
- Discover how we handle complaints and objections.
- Report a change of business conditions to meet your payroll tax obligations.
- Search the events calendar to find a payroll tax webinar.
- Download the payroll tax user guide.
- Last reviewed: 22 Jun 2022
- Last updated: 22 Jun 2022
I want to...
Events
- Mentoring for Growth Day - Online 06/12/2022
- Mentoring for Growth Day - Online 07/12/2022
Contact
Queensland Revenue Office
- Call 1300 300 734 (Australia) or
+61 7 3179 2500 (overseas) - Send an email using our online enquiry form.