Payroll tax
Payroll tax is a self-assessed tax on the wages that employers pay to their Queensland employees when the total wages are more than a certain threshold.
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Frequently asked questions
If you find an error in your annual return after you’ve lodged it, you can request a reassessment in QRO Online.
See the steps on how to correct errors in annual returns.
The annual return is available in QRO Online and is due to be lodged and paid by 21 July 2025.
- Find a webinar to learn how to prepare and lodge the return.
- Read our tutorial on how to lodge the return.
- Watch the video on the 2025 return.
- Learn about annual returns for payroll tax.
‘Taxable wages’ are wages paid by an employer for an employee that are taxable in Queensland and not exempt from payroll tax.
Examples of taxable wages include:
- gross salary and wages (including leave)
- allowances
- bonuses (including workforce retention)
- commissions
- director fees
- superannuation contributions
- fringe benefits
- termination payments
- contractor payments
- shares and options.
See a list of taxable and non-taxable items.
Wages (including superannuation contributions) you pay to apprentices and trainees may be exempt from payroll tax.
The apprentice or trainee must sign a training contract with their employer to undertake an apprenticeship or traineeship declared under the Further Education and Training Act 2014.
Read about exempt wages for apprentices and trainees.