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Register for a seminar to learn how payroll tax applies to groups of businesses and contractor payments. Find out more

Queensland Government - Queensland Revenue Office
Queensland Government - Queensland Revenue Office

Payroll tax

Payroll tax is a self-assessed tax on the wages that employers pay to their Queensland employees when the total wages are more than a certain threshold.

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Labour Day office closure
Our office will be closed on Monday 5 May for the Labour Day public holiday. We will reopen on Tuesday 6 May from 8.30am.
2 May 2025
First home buyer relief
When you buy your first new home you might be eligible for a full duty concession.
30 April 2025
Payroll tax seminars – May 2025
Register for a seminar to learn how payroll tax applies to groups of businesses and contractor payments.
15 April 2025
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Frequently asked questions

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.

‘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.

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