Changes to estimated wages for the mental health levy
Use the table to find out when you will need to recalculate your estimated wages and report them.
You need to report your estimated wages at the beginning of each financial year for the mental health levy.
This table shows you when you will need to:
- recalculate your estimates
- report these new estimates in the remaining periodic returns for the year.
Event | When to recalculate your estimates |
---|---|
Your lodgement frequency is changed | First day of new return period |
A commissioner determination of your estimates is revoked or lapses | The day the determination stops applying |
You leave your group | The day after leaving the group |
You receive revised group wage information from your designated group employer (DGE) | Last day of a return period |
For a non-grouped employer—who pays or anticipates paying interstate wages and a significant wage change happens | Last day of a return period |
For a DGE—a significant wage change happens | Last day of a return period |
For a DGE—a group member joins your group | Last day of a return period |
For a DGE—a group member leaves your group | Last day of a return period |
Significant wage change
A significant wage change occurs if a:
- non-grouped employer’s estimated wages increase or decrease by more than 30%
- group’s total estimated wages increase or decrease by more than 30%.
Also consider…
- Read more about payroll tax rates and thresholds.
- Find out how to lodge and pay payroll tax returns.
- Learn how to report a change in business conditions.
Last updated: 17 July 2024