Payroll tax

The annual return is now available in QRO Online and is due by Tuesday 21 July 2026. You must lodge and pay your return by this date.

We have resources to help you with preparing and lodging the return.

• Register for one of our webinars on the 2026 return.
• Read our tutorial on lodging annual returns.
• Learn more about payroll tax annual returns.

If you’re an employment agent with workers on-hired to certain government clients (e.g. local councils), you may be exempt from paying payroll tax on their wages.

Your government client will need to provide you with a declaration by exempt client (Form P9) for you to claim the exemption. If the on-hired workers are contracted for more than 1 financial year, the client only needs to complete this form once for the contract timeframe.

Read more about employment agents with government clients.

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.