Payroll tax shortcuts
Useful links
- Payroll Tax Act 1971
- Apprenticeships—Queensland
- Community Development and Employment Project
- Vocational Education, Training and Employment Act 2000
- Workers’ Compensation and Rehabilitation Act 2003
- Income Tax Assessment Act 1936
- NSW Office of State Revenue
- Vic. State Revenue Office
- WA Office of State Revenue
- RevenueSA
- Tas. State Revenue Office
- ACT Revenue Office
- NT Revenue Office
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If one of your employees is injured at work, the wages you pay while they are away from work or any compensation amounts paid will generally be taxable.
WorkCover claims and accident pay
If you make a WorkCover claim, any amounts you pay an injured employee from the date of their injury onwards are taxable until the claim is approved.
If WorkCover Queensland approve your claim, any reimbursements they provide or wages you pay your employee after the date of injury are no longer taxable.
Wages you pay for the date of injury are still taxable.
If you paid payroll tax on these wages and require a reassessment, write to us stating the:
- amounts you included as taxable wages after the date of injury
- periods you paid these amounts.
Non-taxable compensation payments include compulsory:
- excess from WorkCover Queensland payments
- payments insuring against accidental, work-related injuries.
‘Make up’ pay
If the compensation that WorkCover Queensland pays you is less than the wages you would normally pay the injured employee, any difference that you pay is taxable.