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Payroll tax registration tutorial

This tutorial shows you how to register for payroll tax in OSR Online.

To register, you must have an individual OSR Online account first. Find out how to create your account now.

  1. Log in to OSR Online.
  2. Select the Registration tile on the home page.
  3. Select Payroll tax registration form.
  4. Enter your ABN and click on the magnifying glass icon to search.

The ACN and company name will be displayed.

  1. Answer the question: Is the name correct?
    If you select 'No', you will be prompted to enter the correct name.
  2. If you have already registered with the Office of State Revenue, you can enter your 7-digit client number.
  3. Click Save as draft, or Next to continue.
  1. Select the employer status.
    • Designated group employer (DGE)
      Enter in all group members. (You will need the ABNs for all members.)
    • Group member (GM)
      Nominate the DGE for your group. (You will need their ABN.)
    • Non-grouped (NG)
  2. Answer the question: Have any of the employer's Queensland employees been hired or taken on because of the employer acquiring a business in the last 5 years? 
    If you select 'Yes', you will be asked for further details.

The Payroll tax service address can be a street or postal address.

  1. If the business address and service address are the same, tick the box.
  2. If the business address and service address are not the same, complete the business address fields.

  1. Click Save as draft, or Next to continue.
  1. Enter the earliest date you employed in Queensland.
  2. Enter the earliest date you employed interstate (if applicable).
  3. If you are registering as a designated group employer (DGE) or group member (GM), you must tell us when you first became liable to pay Queensland taxable wages as a member of a group.
  4. If you are a non-grouped employer, you will need to enter the earliest date you employed in Queensland and exceeded the Australian weekly taxable wages threshold.
  1. Enter your Queensland taxable wages (excluding non-taxable wages) into the monthly breakdown for the current financial year.
  2. Answer the question: Are you eligible to claim the regional employer discount?
    If you select 'Yes', the regional employer discount will be applied to the tax rate.
  3. Enter the Employer's preceding years wages.
    This section will not appear if there are no preceding year's payroll tax to be assessed.
  4. Enter the Groups preceding years wages
    This section will not appear if there are no preceding year's payroll tax to be assessed.
  5. If you are a group member, you will be asked if you or your group will pay more than $6.5 million in Australian taxable wages for this financial year.
    If you answer 'Yes', the higher payroll tax rate will be applied to assessments raised by us.
  6. You will be asked if you employ interstate in the current financial year.
  7. Answer the question: Did you employ apprentices or trainees?
    If you answer 'Yes', enter the apprentice or trainee wages in the months for this financial year and any relevant previous years.
  8. Click Save as draft, or Next to continue.
  1. Select your preferred lodgement frequency (if options are provided).

Your contact details will be displayed if you have a contact card for your OSR Online account.

  1. Save the form and select Review from the lower-right corner.
  2. Resolve any errors before continuing. (Errors will display as an exclamation mark in the top right-hand corner.)
  3. Select Submit to lodge the registration.
    Once the form has been submitted, it cannot be edited or deleted.

A pop-up window will display if the form was submitted successfully. If we haven't finalised your registration it will display as 'Pending'. You can view the application by selecting View form.

We will contact you after we have processed your application.