Payroll tax is a self-assessed tax on the wages that employers pay to their Queensland employees when the total wages are more than a certain threshold.
As an employer, you must register for payroll tax within 7 days after the end of the month in which you:
pay more than $25,000 a week in Australian taxable wages or
become a member of a group that together pays more than $25,000 a week in Australian taxable wages.
Businesses may be grouped and treated as one unit for payroll tax if they are related or connected.
The current threshold is $1.3 million in annual Australian taxable wages.
If your annual Australian taxable wages are less than $1.3 million you do not have to pay payroll tax, but you may still need to register for payroll tax.