The 2025–26 Queensland Budget was released on 24 June 2025. Read more

The payroll tax annual return must be lodged and paid by Monday 21 July 2025. Now available in QRO online

Register for a webinar to learn how to prepare and lodge your 2025 payroll tax annual return. Read more

Queensland Government - Queensland Revenue Office
Queensland Government - Queensland Revenue Office
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    1. Home
    2. Payroll tax
    3. Payroll tax liability and taxable wages
    4. Contractor payments

    Payroll tax on payments to contractors

    Payments you make to contractors may be taxable if your arrangement is a relevant contract. Find out when payroll tax applies and what exemptions are available.

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    State Budget 2025
    The 2025–26 Queensland Budget was released on 24 June 2025.
    24 June 2025
    Payroll tax 2025 annual return
    The payroll tax annual return must be lodged and paid by Monday 21 July 2025. Now available in QRO online
    16 June 2025
    Payroll tax annual return webinars 2025
    Register for a webinar to learn how to prepare and lodge your 2025 payroll tax annual return.
    13 June 2025
    See more

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