If you employ in Queensland and pay (or are part of a group that pays) Australian taxable wages that are above the threshold, you must register for payroll tax.
You must register within 7 days of the first month that your Australian wages (or group wages) exceed $25,000 a week. You must register even if you expect to pay less than $1.3 million in Australian taxable wages within the financial year.
The payroll tax rate is:
- 4.75% for employers or groups of employers who pay $6.5 million or less in Australian taxable wages
- 4.95% for employers or groups of employers who pay more than $6.5 million in Australian taxable wages.
Regional employers may be entitled to a 1% discount on the rate until 30 June 2030.
In addition to the payroll tax rate, a mental health levy applies proportionately to the Queensland taxable wages that exceed the mental health levy thresholds.
There are payroll tax exemptions available, including for employee allowances and leave, and for wages paid to apprentices and trainees.
