Taxable wages for payroll tax

You must report the following taxable wages when lodging your payroll tax return in Queensland:

Salary sacrifice amounts are cash wages that an employee has chosen to forgo in return for other benefits.

In general, wage payments are liable for payroll tax if they are:

  • a reward for services rendered by an employee, deemed employee or director
  • payments to which the recipient has an enforceable right.

This guide includes common payments employees receive, and identifies which of these payments are taxable.