Payroll tax

The December 2025 monthly return and the July—December 2025 half-yearly return are both due on Wednesday 14 January 2026.

See the full list of 2025—26 due dates for payroll tax returns.

‘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.