Pay Queensland payroll tax when threshold met
QLD: 4.75% rate on Australian wages above the $1.3M tax-free threshold (FY26).
Who must comply
Employers with Australian wages above the QLD threshold (including grouping).
What triggers it
Wages above threshold; grouping.
When due
Monthly returns by 7th of following month; annual reconciliation by 21 July.
Evidence required
Monthly returns via QRO, wage records, group nomination.
Max penalty
Tax shortfall + interest + penalty tax
Summary
Queensland payroll tax under the Payroll Tax Act 1971 (Qld). FY26 thresholds: $1.3M annual ($108,333 monthly), 4.75% standard rate. Mental health levy of 0.25% for taxable wages >$10M (plus an additional 0.5% for >$100M). Monthly returns due 7th of following month; annual reconciliation by 21 July.
Enforced by
Source legislation
Topics
Related obligations
- VICPay Victorian payroll tax when threshold metVIC: 4.85% rate on Australian wages above the $1,000,000 tax-free threshold (from 1 July 2025).
- NSWPay NSW payroll tax when threshold metNSW: 5.45% rate on Australian wages above the $1.2M tax-free threshold (FY26).
- WAPay Western Australian payroll tax when threshold metWA: 5.5% rate on Australian wages above the $1M tax-free threshold (FY26), with diminishing deduction up to $7.5M.
- SAPay South Australian payroll tax when threshold metSA: 4.95% rate on Australian wages above the $1.5M tax-free threshold (FY26).
- TASPay Tasmanian payroll tax when threshold metTAS: 4.0% / 6.1% on Australian wages above the $1.25M tax-free threshold (FY26).
- NTPay Northern Territory payroll tax when threshold metNT: 5.5% rate on Australian wages above the $2.5M tax-free threshold (from 1 July 2024).
Frequently asked questions
- Who must comply with Queensland payroll tax when threshold met?
- Employers with Australian wages above the QLD threshold (including grouping).
- What triggers Queensland payroll tax when threshold met?
- Wages above threshold; grouping.
- When is Queensland payroll tax when threshold met due?
- Monthly returns by 7th of following month; annual reconciliation by 21 July.
- What is the maximum penalty for Queensland payroll tax when threshold met?
- Tax shortfall + interest + penalty tax
- What evidence is required for Queensland payroll tax when threshold met?
- Monthly returns via QRO, wage records, group nomination.
Source: https://qro.qld.gov.au/payroll-tax. Rules Mate is not a law firm. Always verify against the live regulator source before acting.