Payroll tax periodic liability calculator help

The payroll tax periodic calculator helps you work out your liability.

Instructions

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

Terms used in the calculator

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 a member of a group.
• Do you pay interstate wages?
  This field only displays if you are a non-grouped employer.
  Select Yes or No.

Periodic return details

• Lodgement frequency
  Choose your lodgement frequency from the drop-down list.
• Periodic return period
  Select the return period—for example:
  • monthly 2301 = July 2022
  • quarterly 23Q1 = Jul–Sep 2022
  • half-yearly 23H1 = Jul–Dec 2022.
• Are you eligible to claim the regional employer discount?
  Select Yes or No.
  If you select ‘Yes’, the discount will be applied.
• Will you pay or are you a member of a group who will pay more than $6.5 million in Australian taxable wages for this financial year?
  This question only displays if you are a group member.
  Select Yes or No. This will determine the payroll tax rate.

Wage details for periodic return period

• Queensland taxable wages
  Enter your Queensland taxable wages for the periodic return period.
  Queensland taxable wages are wages that are taxable in accordance with the Payroll Tax Act 1971. Read more about taxable wages.
• Enter your fixed periodic deduction
  This field only displays if you are a DGE or a non-grouped employer and have indicated that you are paying interstate wages.
  This is the amount you calculated using the fixed periodic deduction calculator.
• Less deduction allowed
  This field only displays if you are a non-grouped employer and have indicated that you are not paying interstate wages. It will populate automatically once you click Calculate.

Calculated periodic liability for payroll tax

• Payroll tax rate
  This field displays the payroll tax rate applied to the calculation.
• Periodic liability
  The periodic liability amount displays after you click Calculate.
  This is the amount of periodic liability calculated on your Queensland taxable wages in accordance with the Payroll Tax Act.
  Click Next step to display the Payment details information.

Payment details

• Will payment be received by the due date?
  Select Yes or No.
  • If ‘Yes’, the total amount payable field is displayed.
  • If ‘No’, the Date of payment field displays.
• Date of payment
  If ‘No’, enter proposed payment date; then click Calculate. Unpaid tax interest (UTI) details 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
  Click Next step to display the total amount payable for this periodic return.