Payroll tax liability and taxable wages

Payroll tax on termination and other payments

If you make payments to your employees in addition to their regular remuneration, they may be taxable in Queensland.

Read the following list of payments to work out if you must include them in your payroll tax return.

Type	Liability
JobKeeper	JobKeeper amount - not taxable Any allowances or other taxable wages paid to the employee above the JobKeeper amount – taxable Superannuation on JobKeeper amount - taxable
Workforce retention bonus grant (residential care and home care)	Taxable

Type

Liability

JobKeeper

JobKeeper amount - not taxable

Any allowances or other taxable wages paid to the employee above the JobKeeper amount – taxable
Superannuation on JobKeeper amount - taxable

Workforce retention bonus grant (residential care and home care)

Taxable

The table below lists the different types of termination payment and if they are taxable.

Find out more about termination payments.

Type	Liability
Payments in lieu of notice	Taxable if the employee must include it for income tax purposes
Ex gratia payments or 'golden handshakes'	Taxable if the employee must include it for income tax purposes
Genuine redundancy payments	Not taxable if exempt from income tax
Early retirement scheme payments	Not taxable if exempt from income tax
Unused annual leave	Taxable
Unused long service leave	Taxable

Type	Liability
Bonuses	Taxable
Commissions	Taxable if this is payable to an employee, including: a time-payment canvasser or collector an insurance canvasser or collector You must include commissions in your return for the period in which the sale is settled or when the commission is paid, whichever happens first
Dividends (company share)	Not taxable
GST	Not taxable
Superannuation contributions	Taxable whether for an employee or non-employee director
Superannuation guarantee levy	Taxable
Shares and options	Taxable

Queensland Revenue Office