Mental health levy reporting requirements
There are specific reporting requirements for the mental health levy. What you need to do depends on your employer status for payroll tax.
The levy is calculated in each periodic return and reconciled in the annual return.
Designated group employers (DGEs) also have to complete a mental health levy final return when they or a group member undergoes a change in status.
Non-grouped employers
Non-grouped employers report their estimated Queensland and interstate taxable wages for the full financial year in their first periodic return. These estimates are used to calculate any periodic mental health levy liability.
In the first periodic return of a financial year, you include an estimate of your Queensland and interstate taxable wages for the year.
If you need to change these estimates, you can do so in the next periodic return or send us an email using the online enquiry form.
Your annual mental health levy liability will be reconciled in your annual return, based on your actual Queensland and interstate taxable wages for the financial year.
Group members
After you lodge your annual return each year, you need to give your DGE estimates of your Queensland taxable wages and interstate taxable wages for next financial year. You should do this by 7 July, so that your DGE can then give you the information you need to complete your next periodic return in time.
In the first periodic return of a financial year, you include an estimate of the total group’s Queensland and interstate taxable wages for the year. This is supplied by your DGE.
As a group member, you are not liable for the mental health levy in your annual return. Your DGE will reconcile the levy liability on behalf of the group in their return. They are liable to pay any calculated liability or receive any refund where the group has overpaid throughout the year.
Designated group employers
Your group members must give you their estimated Queensland and interstate taxable wages for the full financial year by 7 July.
You must then supply each member of the group with the total group Queensland and interstate taxable wage estimates by 28 July.
In the first periodic return of a financial year, you include an estimate of the total group’s Queensland and interstate taxable wages for the year.
As DGE, you reconcile the annual mental health levy liability for the group in your annual return.
The levy is calculated using the total group Queensland and interstate taxable wages paid for the year. The amount is reconciled with the total periodic levy liability reported by each member of the group throughout the financial year.
If you (as DGE) undergo a change of status you must lodge 2 final returns:
- payroll tax final return, to reconcile your payroll tax
- mental health levy final return, to reconcile the mental health levy for the group.
If one of your group members undergoes a change of status (but you don’t), you must lodge a mental health levy final return to reconcile the levy for the group. You don’t need to lodge a payroll tax final return.
Also consider…
- Find the due dates for lodging and paying payroll tax.
- Read more about payroll tax rates and thresholds.
- Learn how to lodge and pay payroll tax returns.