Registering for payroll tax
If you are an employer who pays taxable wages in Queensland, you must register for payroll tax when you:
- pay more than $21,153 a week in Australian taxable wages
- become a member of a group (related or connected businesses) that together pays more than $21,153 a week in Australian taxable wages.
You must register within 7 days after the end of the month in which your wages exceed $21,153 a week, even if you think that you will pay less than $1.1 million in Australian taxable wages in a year. We may charge penalties and interest if you do not register on time.
You must pay payroll tax if your Australian taxable wages are more than $1.1 million a year. Your employer status and any exemptions and deductions will also affect your liability.
Nexus provisions exist to determine which state or territory wages are taxable in. Learn more about connecting wages to Queensland for payroll tax.
Records must be kept for 5 years from the date the record was made. Read more about record keeping for tax purposes.
Register for payroll tax
Answer these questions to confirm your employer type and then register.
Do you employ in Queensland?
We will contact you for more information or to confirm your registration. Find out how to activate your registration.
When you are registered, you can use AUSkey to log in securely.
- Designated group employer (DGE) - the member of a group of employers who has been nominated by the group members to claim any deductions applicable for the group. The DGE can claim a fixed periodic deduction if the group pays less than $5.5 million in annual Australian taxable wages.
- Group member - a member of a group of employers that are grouped together under the Payroll Tax Act 1971. Group members cannot claim a deduction; they are taxed at a rate of 4.75%.
- Non-grouped - any employer who is not a member of a group.
- Last reviewed: 14 Jun 2016
- Last updated: 08 Feb 2017