Changes to estimated wages for the mental health levy

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

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.