Our office will be closed on Monday 5 October for the King’s Birthday public holiday. We will reopen on Tuesday 6 October from 8.30am.

Register now for our October payroll tax seminars in Toowoomba. Read more

Registrations are open for our October payroll tax seminars in Brisbane. Read more

Queensland Government - Queensland Revenue Office
Queensland Government - Queensland Revenue Office
  • About QRO
  • Land tax
  • Grants
  • Payroll tax
  • Duties
  • Royalty
  • Betting tax
  • Fines
  • SPER
  • Contact us
  • QRO Online help
  • Log in to QRO Online
    • Search
    1. Home
    2. Payroll tax
    3. Liability and taxable wages
    4. Contractor payments

    Payroll tax on payments to contractors

    Payments you make to contractors may be taxable if your arrangement is a relevant contract. Find out when payroll tax applies and what exemptions are available.

    Multicultural workers in a modern office Multicultural workers in a modern office

    Cant find the content you need?

    Latest news announcements

    See all announcements

    Stay up-to-date with our latest news

    Subscribe to emails
    King’s Birthday office closure 2026
    Our office will be closed on Monday 5 October for the King’s Birthday public holiday. We will reopen on Tuesday 6 October from 8.30am.
    29 September 2026
    QRO Online maintenance on 27 September
    QRO Online will be unavailable this Sunday 27 September from 8 am to 1 pm.
    25 September 2026
    Toowoomba payroll tax seminars in October
    Register now for our October payroll tax seminars in Toowoomba.
    21 September 2026
    See all announcements Subscribe to emails

    Resources