Payroll tax annual or final liability calculator help

The annual or final payroll tax calculator helps you to self-assess your liability.

Instructions

Enter the relevant data and click Calculate to determine your liability.

Terms used in the calculator

Return type

• Select the return type
  Choose the return type from the drop-down list:
  • Annual—The annual return breaks down the year’s taxable wages and is used to calculate your liability for the year.
  • Final—If you are registered for payroll tax and undergo a change of status during a financial year, you must lodge a final return with us within 21 days of the change.
    • Non-grouped employers—the final liability calculator will calculate the final mental health liability.
    • Designated group employers (DGEs)—you must lodge a separate mental health levy final return with your final return.

Employer status details

• Employer status
  Choose your employer status from the drop-down list:
  • Designated group employer (DGE)—the one member of a group chosen by the members or nominated by the Commissioner of State Revenue who can claim the deduction
  • Group member (GM)—a member of a group
  • Non-grouped employer (NG)—an employer who is not member of a group.
• Do you pay interstate wages?
  This field only displays if you are a non-grouped employer.
  Select Yes or No.
  • If ‘Yes’, your deduction will be calculated based on your total Australian wages.
  • If ‘No’, a deduction will be calculated based on your Queensland taxable wages only.

Return details

• Return period
  Choose the period from the drop-down list.
• Period start date
  This default start date for annual and final returns in the calculator is 1 July. You can select a different date if you commenced employing on another date in the period, or if you have had a change in status during the financial year.
• Period end date
  • Annual returns—the date must be 30 June of the relevant financial year
  • Final returns—the date can be changed to the day before your change of status.

Wage details for return period

• Queensland taxable wages
  Enter your Queensland taxable wages for the relevant return period.
  Queensland taxable wages are wages that are taxable in accordance with the Payroll Tax Act 1971. Read more about taxable wages.
• Total interstate wages (This field only displays for non-grouped employers who indicated they pay interstate wages.)
  Enter your total interstate wages for the relevant return period. Interstate wages are wages that are taxable in other Australian states or territories under laws that correspond to Queensland’s Payroll Tax Act.
• Total group Queensland taxable wages (This field only displays if you are the DGE.)
  Enter the Queensland taxable wages for the group (including your wages) in this field.
• Total group interstate wages (This field only displays if you are the DGE.)
  Enter the interstate wages for the group (including your wages) in this field.

Payroll tax calculated results

After you click Calculate more information is displayed, including the deduction allowed, taxable amount and payroll tax amount.

• Less periodic amounts paid or payable
  Enter the total payroll tax amounts paid or payable for all previous periods for this financial year, excluding unpaid tax interest (UTI) and penalty tax.
• Payroll tax liability/credit
  The balance owing or due for refund or reallocation.

Mental health levy calculated results

• Less periodic amounts paid or payable
  • Non-grouped employers—enter the total mental health levy amounts paid or payable from all previous periods covered by the return, excluding UTI and penalty tax.
  • DGEs—enter the total mental health levy amounts paid or payable by your group from all previous periods covered by the return, excluding UTI and penalty tax

Click Next step to display the payment details.

Payment details

• Will the payment be received by the due date?
  Select Yes or No.
  • If ‘Yes’, the total amount payable is displayed.
  • If ‘No’, enter the date of payment.
• Date of payment
  Enter the proposed payment date then click Calculate. UTI details will display. If payment is received after the due date, UTI applies in accordance with the Taxation Administration Act 2001.
• Unpaid tax interest (UTI) details
  UTI accrues on a daily basis on any unpaid payroll tax, from and including the day after the payment was due until payment is received in full. The UTI rate is reviewed each year.
  If your payment is late, you need to calculate the amount of UTI that has accrued and include this in your payment.
• Total amount payable
  The total amount owing for the applicable return period.