Payroll tax

The wages you pay to an employee for a month’s service are taxable in one state or territory. In some circumstances, wages paid for overseas work may be taxable.

• Read more about employees working in multiple states.
• Use our interactive tool to work out if wages are taxable in Queensland.

‘Taxable wages’ are wages paid by an employer for an employee that are taxable in Queensland and not exempt from payroll tax.

Examples of taxable wages include:

• gross salary and wages (including leave)
• allowances
• bonuses (including workforce retention)
• commissions
• director fees
• superannuation contributions
• fringe benefits
• termination payments
• contractor payments
• shares and options.

See a list of taxable and non-taxable items.

Wages (including superannuation contributions) you pay to apprentices and trainees may be exempt from payroll tax.

The apprentice or trainee must sign a training contract with their employer to undertake an apprenticeship or traineeship declared under the Further Education and Training Act 2014.

Read about exempt wages for apprentices and trainees.

If you’re still employing in Queensland but want to cancel your registration, you need to contact us.

If you’ve ceased employing in Australia, you need to lodge a final return.

Find out about:

• change of status for payroll tax
• final returns.