Mental health levy reporting requirements

Additional reporting requirements apply for all employers from 1 January 2023 for the mental health levy.

Due dates for lodgement and payment of periodic and annual returns remain unchanged.

Periodic returns

You need to report more information in the January 2023 monthly periodic return. Depending on your employer status, you may have additional notification requirements.

This table has your reporting requirements.

Due date Lodgement frequency Mental health levy reporting requirement
7 February 2023 Monthly In your January 2023 periodic return, include your estimated Queensland and interstate taxable wages for 1 January to 30 June 2023. Your periodic mental health levy liability will be calculated on these estimates.
N/A Half-yearly You will not have a mental health levy lodgement requirement until the 2022-23 annual return. Your next periodic return with mental health levy reporting requirements will be the July to December 2023 half-yearly return.

Group members must share certain information with their designated group employer (DGE). DGEs must share this information with their group members so it can be reported in their periodic return. The specific notification requirements will depend on your employer status.

Group members

This table has your reporting requirements.

Due date Lodgement frequency Mental health levy reporting requirement
9 January 2023 All Give to your DGE the estimated Queensland and interstate taxable wages for 1 January to 30 June 2023.
30 January 2023 All Receive from your DGE the total group Queensland and interstate taxable wage estimates for 1 January to 30 June 2023. You will need to report these estimates in your next January 2023 periodic return.
7 February 2023 Monthly

In your January 2023 periodic return, include the following estimates for 1 January to 30 June 2023:

  • your Queensland taxable wages
  • total group Queensland taxable wages
  • total group interstate taxable wages.

Your periodic levy liability will be calculated on these estimates.

N/A Half-yearly You will not have a mental health levy lodgement requirement until the 2023-24 financial year when your July to December 2023 half-yearly return becomes due.

Designated group employers

This table has your reporting requirements.

Due date Lodgement frequency Mental health levy reporting requirement
9 January 2023 All Receive from each group member their estimated Queensland and interstate taxable wages for 1 January to 30 June 2023.
30 January 2023 All Give to each group member the total group Queensland and interstate taxable wage estimates for 1 January to 30 June 2023. They will need to report these estimates in their next January 2023 periodic return.
7 February 2023 Monthly

In your January 2023 periodic return, include the following estimates for 1 January to 30 June 2023:

  • your Queensland taxable wages
  • total group Queensland taxable wages
  • total group interstate taxable wages.

Your periodic levy liability will be calculated on these estimates.

N/A Half-yearly You will not have a mental health levy lodgement requirement until the 2022-23 annual return. Your next periodic return with mental health levy reporting requirements will be the July to December 2023 half-yearly return.

Annual returns

Depending on your employer status you may need to report more information in your annual return to calculate any mental health levy liability.

Your annual mental health levy liability will be reconciled in your annual return, based on your actual Queensland and interstate taxable wages for the financial year.

This table has your reporting requirements.

Due date Mental health levy reporting requirement
21 July 2023
  • In your 2022-23 annual return, include your Queensland and interstate taxable wages for 1 January to 30 June 2023. Your annual return will calculate an annual levy liability or refund.
  • Estimate your Queensland and interstate taxable wages for the full 2023-24 financial year to include in your next periodic return.

As a group member, you are not liable for the mental health levy in your annual return. Your designated group employer (DGE) will reconcile the mental health levy liability on behalf of the group in their return. The DGE is liable to pay any calculated liability or receive any refund where the group has overpaid throughout the year.

This table has your reporting requirements.

Due date Mental health levy notification requirement
7 July 2023

Give to your DGE your:

  • Queensland taxable wages for 1 January to 30 June 2023
  • interstate taxable wages for 1 January to 30 June 2023
  • total periodic levy liability for each periodic return for 1 January to 30 June 2023 (if applicable)
  • estimated Queensland taxable wages for the 2023-24 financial year
  • estimated interstate taxable wages for the 2023-24 financial year.
28 July 2023 Receive from your DGE the total group Queensland and interstate taxable wage estimates for the full 2023-24 financial year. You will need to report these estimates in your next periodic return.

As DGE, you will reconcile the annual mental health levy liability for the group in your annual return.

The levy will be calculated using the total group Queensland and interstate taxable wages paid for the year. The amount will be reconciled with the total periodic levy liability reported by each member of the group throughout the financial year.

This table has your reporting requirements.

Due date Mental health levy reporting requirement
7 July 2023

Receive the following from each group member for your 2022-23 annual return:

  • Queensland taxable wages for 1 January to 30 June 2023
  • interstate taxable wages for 1 January to 30 June 2023
  • total periodic levy liability for each periodic return for 1 January to 30 June 2023 (if applicable)
  • estimated Queensland taxable wages for the 2023-24 financial year
  • estimated interstate taxable wages for the 2023-24 financial year.
21 July 2023

Lodge your 2022-23 annual return.

Include your total group Queensland and interstate taxable wages for 1 January to 30 June 2023.

Enter the total periodic levy liability for each of your group members (excluding yours as DGE).

Your annual levy amount will be reconciled against your combined periodic liability to calculate an annual levy liability or refund.

28 July 2023 Give each group member the total group Queensland and interstate taxable wage estimates for the 2023-24 financial year. They will need to report these estimates in their next periodic return.

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