Skip to content

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

Payroll tax on employment agents with government clients

Find out when tax applies to payments you make to contractors for their services to a government department.

Topics on this page
    Employment agents pages

    If you pay an employment agency worker for their services to an Australian Government department, you must include this payment as taxable wages in your payroll tax return.

    If you pay an employment agency worker for their services to a Queensland hospital and health service or a Queensland Government department, you do not need to declare this payment as taxable wages in your payroll tax return, unless the worker is performing services for a commercialised business unit. You must obtain a declaration from your client if you wish to claim this exemption.

    Wages for workers on-hired to local government (councils) are taxable if the service relates to certain activities.

    Read the public ruling on employment agency contracts for workers on-hired to government (PTA028) for more information.

    Also consider…

    Last updated: 10 July 2024