Labour Day 2026 office closure: Our office will be closed on Monday 4 May 2026. Read more

If you’ve been affected by the recent cyclone in North Queensland, we’re ready to help. Read more

Queensland Government - Queensland Revenue Office
Queensland Government - Queensland Revenue Office
  • About QRO
  • Land tax
  • Grants
  • Payroll tax
  • Duties
  • Royalty
  • Betting tax
  • Fines
  • SPER
  • Contact us
  • QRO Online help
  • Log in to QRO Online
    • Search
    1. Home
    2. Payroll tax
    3. Liability and taxable wages
    4. Employment agents

    Employment agents and payroll tax

    If you’re an employment agent, you may be liable for payroll tax on the wages you pay workers for services provided to your clients. Find out when tax applies and what exemptions are available.

    Banner image Banner image

    Cant find the content you need?

    Latest news announcements

    See more

    Stay up-to-date with our latest news

    Subscribe to emails
    Labour Day 2026 office closure
    Our office will be closed on Monday 4 May 2026.
    29 April 2026
    Disaster relief for Cyclone Narelle
    If you’ve been affected by the recent cyclone in North Queensland, we’re ready to help.
    16 April 2026
    QRO Online maintenance April 2026
    QRO Online will not be available from Friday 3 April to Sunday 5 April.
    31 March 2026
    See more Subscribe to emails

    Resources