Payroll tax, sorted before it becomes a problem.
Registration, lodgements, contractor treatment and grouping for Queensland employers — the obligations that arrive quietly once your wages bill grows.
Get in touchThreshold watch
We monitor your wages against the QLD threshold so registration happens on time, not after a letter.
Contractor review
Which contractor payments are taxable wages — tested against the exemptions before the OSR tests them for you.
Grouping analysis
Multiple entities examined for grouping before an audit does it retrospectively.
Lodgement cycle
Periodic returns and the annual reconciliation, lodged from payroll data we already maintain.
Related: accounting · CFO advisory
FAQ
Payroll tax questions, answered
When does a Queensland business have to register for payroll tax?
When your Australian taxable wages exceed the Queensland threshold — $1.3 million a year (about $25,000 a week) as at August 2026. You must register within seven days after the end of the month you cross the weekly threshold. Wages include salaries, super, most allowances, directors’ remuneration and many contractor payments — which is where most surprises come from.
What is the Queensland payroll tax rate?
As at August 2026, 4.75% for employers with annual Australian taxable wages up to $6.5 million, and 4.95% above that, with a deduction that phases out as wages grow. Regional employer discounts can apply. We calculate the actual liability rather than the headline rate.
Do contractor payments count as wages for payroll tax?
Often, yes — this is the single most common payroll tax mistake. Payments to contractors are taxable wages unless one of the specific contractor exemptions applies, and the exemptions are narrower than most businesses assume. If contractors are a big part of your cost base, a review before the OSR asks is much cheaper than after.
What is payroll tax grouping?
Related businesses — common ownership, shared employees, inter-dependencies — can be grouped, sharing a single threshold across all entities. Groups discovered in an audit get assessed retrospectively. If you run more than one entity, grouping is the first thing to check.
Can you handle the ongoing lodgements?
Yes — registration, periodic returns, annual reconciliation and correspondence with Queensland Revenue Office, wired into the same payroll data we already see through your accounting. Interstate wages and thresholds handled too if you employ across borders.