Mental health levy and payroll tax

From 1 January 2023, a mental health levy will apply to fund mental health and associated services.

The levy will:

  • apply to employers and groups of employers who pay more than $10 million in annual Australian taxable wages
  • be applied to your Queensland taxable wages
  • be calculated as part of your payroll tax returns.

This guide provides information on the mental health levy rates and thresholds, how it applies to groups and interstate employers, and due dates.