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
Source: https://qro.qld.gov.au/payroll-tax. Rules Mate is not a law firm. Always verify against the live regulator source before acting.