Employment agents and payroll tax
If you are an employment agent, you may be liable for payroll tax on the wages you pay workers for services provided to your clients.
You may be liable for payroll tax if you obtain and pay an individual worker to supply services to a client and:
- the worker does not become an employee of the client
- remuneration is paid or payable by you for the worker's services
- you are entitled to receive payment from the client for the period for which the worker supplies services to that client.
This guide explains how payroll tax applies to an employment agent or labour hire arrangement, including where government is the client and when the client is exempt.
- Last reviewed: 21 Sep 2021
- Last updated: 2 Dec 2021
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Events
- Payroll tax in Queensland - 2022 annual return 05/07/2022
- Payroll tax information session - Logan City 06/07/2022
Contact
Queensland Revenue Office
- Call 1300 300 734 (Australia) or
+61 7 3179 2500 (overseas) - Send an email using our online enquiry form.