Payroll tax on fringe benefits

The Office of State Revenue is changing to Queensland Revenue Office. Find out what this means for you.

You may need to include your employees’ fringe benefits as taxable wages in your payroll tax return.

In general, a fringe benefit is a non-monetary benefit that you give an employee in return for their services - for example, when you allow your employee to use a work car for private purposes, give them a low-interest loan or pay their gym membership.

This guide explains when fringe benefits are liable for payroll tax and how to calculate or estimate their taxable value.