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The payroll tax annual return must be lodged and paid by Monday 21 July 2025. Now available in QRO online

Queensland Government - Queensland Revenue Office
Queensland Government - Queensland Revenue Office

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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State Budget 2025
The 2025–26 Queensland Budget was released on 24 June 2025.
24 June 2025
Payroll tax 2025 annual return
The payroll tax annual return must be lodged and paid by Monday 21 July 2025. Now available in QRO online
16 June 2025
Payroll tax annual return webinars 2025
Register for a webinar to learn how to prepare and lodge your 2025 payroll tax annual return.
13 June 2025

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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.

‘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.