Payroll tax registration - Queensland

Description

You are required to register for payroll tax if 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.

As an employer, you must register for payroll tax within 7 days after the end of the month. 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.

Service type

Licence

A licence defines the need to obtain recognition / certification and registration to undertake a certain business activity.

Other resources

Task Business Structure Resources
Apply All Create an OSR online account (Opens in new window)

Additional information

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.

From 1 July 2019 to 30 June 2023, regional employers may be entitled to a 1% discount on the rate.

There are payroll tax exemptions available, including for employee allowances and leave, and for wages paid to apprentices and trainees.

Administering agency

Queensland Treasury

Office of State Revenue

Contact details

Contact Email, Phone and Address Details for this service in simple two column table format, header then data.

Please use these contact details for help or more information:

Enquiries

Office of State Revenue

Queensland Treasury

Phone: 1300 300 734
Phone: 07 3179 2500