Coronavirus (COVID-19) update: We are currently updating information following recent Queensland and Australian Government announcements. Find assistance and support for coronavirus affected businesses and industries.

Payroll tax liability and taxable wages

Payroll tax on fringe benefits

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.