Pay Queensland payroll tax when threshold met
QLD: 4.75% on Australian wages above the $1.3 million tax-free threshold (FY2026-27).
Who must comply
Employers with Australian wages above the QLD threshold (including grouping).
What triggers it
Wages above threshold; grouping.
When due
Monthly by the 7th of the following month; annual reconciliation by 21 July.
Evidence required
Monthly returns via QRO, wage records, group nomination.
Max penalty
Tax shortfall + interest + penalty tax
Who must comply with this? The applicability test by industry, business structure and size.
Summary
Queensland payroll tax under the Payroll Tax Act 1971 (Qld). FY2026-27: tax-free threshold $1.3 million a year (monthly: $108,333). 4.75% where Australian wages are $6.5M or less; 4.95% above $6.5M. Regional employers may get a 1% discount until 30 June 2030. Deduction of $1.3M reduces by $1 for every $7 of Australian wages above $1.3M, reaching nil at $10.4M. Mental health levy: 0.25% of Queensland wages above $10M (Australian wages >$10M); additional 0.5% above $100M. Returns lodged via QRO Online.
Enforced by
Source legislation
Topics
Related
- NSWPay NSW payroll tax when threshold metNSW: 5.45% on Australian wages above the $1.2 million tax-free threshold (FY2026-27).
- ACTPay ACT payroll tax when threshold metACT: 6.75% on Australian wages above the $1.75 million tax-free threshold (FY2026-27).
- VICPay Victorian payroll tax when threshold metVIC: 4.85% on Australian wages above the $1 million tax-free threshold (FY2026-27).
- SAPay South Australian payroll tax when threshold metSA: 4.95% on Australian wages above the $1.5 million tax-free threshold (FY2026-27).
- NTPay Northern Territory payroll tax when threshold metNT: 5.5% on Australian wages above the $2.5 million tax-free threshold (FY2026-27).
- TASPay Tasmanian payroll tax when threshold metTAS: 4% / 6.1% on Australian wages above the $1.25 million tax-free threshold (FY2026-27).
Reading
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 by the 7th of the 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/calculate/rates-thresholds/. Rules Mate is not a law firm. Always verify against the live regulator source before acting.