Payroll tax fixed periodic deduction calculator help

The fixed periodic deduction calculator helps you work out your deduction for payroll tax.

Instructions

Enter the relevant data and click Calculate to determine your fixed periodic deduction.

Terms used in the calculator

Lodgement period

• Fixed periodic deduction start date
  This date defaults to 1 July for the current financial year.
• Fixed periodic deduction end date
  This date defaults to 30 June of the current financial year.
• Lodgement frequency
  Select your lodgement frequency. Use the drop-down list to display all options.
• Employer status
  Select your employer status. Use the drop-down list to display all options.
  • Designated group employer (DGE)—the one member of a group chosen by the members or nominated by the Commissioner of State Revenue under the Payroll Tax Act 1971 who can claim the deduction
  • Group member (GM)—a member of a group
    A fixed periodic deduction does not apply to a GM.
  • Non-grouped employer (NG)—an employer who is not a member of a group
    A fixed periodic deduction only applies to an NG who employs interstate.

Wage estimates

• Estimate Queensland taxable wages
  Enter an estimate of your (or if you are a DGE, your group’s) Queensland taxable wages for the entire lodgement period.
  The default dates are from 1 July to 30 June, so you need to enter an estimate of wages for the whole financial year. Queensland taxable wages are wages that are taxable under the Payroll Tax Act. Read more about taxable wages.
• Estimate interstate wages
  Enter an estimate of your (or if you are a DGE, your group’s) interstate wages for the entire lodgement period.
  The default dates are from 1 July to 30 June, therefore you need to enter an estimate of interstate wages for the whole financial year.
  Interstate wages are wages that are taxable in other Australian state or territories under laws that correspond to Queensland’s Payroll Tax Act.

Calculate fixed periodic deduction

• Monthly, quarterly or half-yearly deduction
  This field displays the calculated fixed periodic deduction based on the information you have provided.