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Payroll tax

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Periodic Returns

You must lodge monthly periodic returns unless we approve a different period.

Your return is due 7 days after the end of the return period. For example, a return for the month of January is due by 7 February.

Even if you don’t have to pay any tax, you must still submit a return recording ‘nil’ payment.

Lodging a return

You can lodge your periodic return online through OSRconnect.

Note: Any taxable wages for the June period are to be included in the annual return. You do not need to lodge a separate periodic return that includes the month of June.

If you pay:

  • electronically, you must enter your liability amount (broken down into tax and unpaid tax interest) by logging on and entering these details into OSRconnect. You can calculate your tax using OSRconnect or our online calculators. OSRconnect will automatically calculate any unpaid tax interest. You have the option to pay by direct debit from your nominated bank account through OSRconnect.
  • by cash or cheque—send us the lodgement confirmation page with your payment.

Calculating your periodic liability

Use our periodic liability calculator or the calculator in OSRconnect to work out your payroll tax for each return period.

Alternatively, to calculate your payroll tax liability manually:

  1. determine your total taxable wages
  2. subtract any deductions 
  3. multiply this amount by the current tax rate of 4.75%.

Non-grouped employers

You can claim the:

  • actual periodic deduction if you are not grouped and only pay Queensland wages
  • fixed periodic deduction if you pay interstate wages or are a designated group employer.

If you lodge your annual return online, the system will calculate your fixed periodic deduction based on the estimated wages you enter.

If the deduction you calculate is more than your taxable wages, you cannot credit the extra amount to your next return.

Grouped employers

Each member of a group must lodge a periodic return.

If you are not the designated group employer (DGE) for the group, you are liable for payroll tax on the full amount of your taxable wages.

Designated group employer

If you are the designated group employer (DGE), you may be eligible for a fixed periodic deduction based on the total Australian wages that the group pays. Calculate this deduction at the start of each financial year when you complete your annual return and subtract it from the amount of your periodic return every month that year.

Calculate payroll tax on the balance of wages that you pay.

You must recalculate your deduction on 1 July of every financial year and notify us when:

  • you first become the DGE
  • ending a periodic return period where a significant wage change happens for the group
  • a fixed periodic deduction determined by the Commissioner is revoked or lapses
  • a change to your periodic return period takes effect.

A 'significant wage change' occurs at the end of a period, if the group's estimate of its total Australian or Queensland taxable wages for the financial year differs by more than 30% from the estimate when the DGE last calculated its yearly deduction. 

Top call centre questions

Can I have more time to pay my periodic, annual, or final payroll tax liability?

You must pay payroll tax when it is due and, as a rule, we do not grant extensions.

If you are experiencing extreme financial difficulties, contact us before the date your return or assessment is due.

Unpaid tax interest will start to accrue if a payroll tax return is lodged and paid late. Penalty tax may also apply if you do not lodge a return by the due date.

I accidentally underpaid tax in a previous periodic return. Should I adjust this in my next periodic return?

No. Notify us in writing as soon as you become aware of the error and tell us how it occurred. We will reassess your payroll tax for that period using the correct figure for your taxable wages. You should pay any amount owing as soon as possible, as unpaid tax interest will be accruing daily.

If the error was in a periodic return during a previous financial year, we will reassess your liability for that year (and/or for the particular period), using the correct figure for your taxable wages.

I overpaid payroll tax in my last periodic return. Can I claim a refund?

Yes. Claim a refund within 5 years of the date of the overpayment in writing, outlining:

  • how the overpayment occurred
  • the amount of wages included in error
  • the return period in which you overpaid tax.

If we approve the refund, we may:

  • send you a cheque
  • apply the amount to your current payroll tax or revenue liability
  • hold the amount for liability arising within 60 days.

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Last reviewed 30 April 2012

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