Annual/final liability payroll tax calculator help

The calculator helps you to self-assess your annual or final payroll tax liability.

Instructions

Enter the relevant data and click Calculate to determine your liability.

Terms used in the calculator

Return type

  • Select the return type
    Choose the return type from the drop-down list.

Employer status details

  • Employer status
    Choose your employer status from the drop-down list:

    • Designated group employer (DGE)—the one member of a group chosen by the members or nominated by the Commissioner of State Revenue who can claim the deduction
    • Group member (GM)—a member of a group
    • Non-grouped employer (NG)—an employer who is not member of a group.
  • Do you pay interstate wages?
    This field only displays if you are a non-grouped employer.
    Select Yes or No.
    If you select ‘Yes’, your deduction will be calculated based on your total Australian wages.
    If you select ‘No’, a deduction will be calculated based on your Queensland taxable wages only.

Return details

  • Return period
    Choose the period from the drop-down list.
  • Period start date
    Select a period start date. This date will default to 1 July each year. However, the date can be changed.
  • Period end date
    The period end date can only be changed for a final return. Otherwise the date defaults to 30 June of the relevant financial year.

Wage details for return period

  • Queensland taxable wages
    Enter your Queensland taxable wages for the relevant return period.
    Queensland taxable wages are wages that are taxable in accordance with the Payroll Tax Act 1971. Read more about taxable wages.
  • Total interstate wages
    Enter your total interstate wages for the relevant return period. Interstate wages are wages that are taxable in other Australian states or territories under laws that correspond to Queensland’s Payroll Tax Act 1971.
    Note: This field only displays if you are a non-grouped employer and you have indicated you are paying interstate wages above.
  • Total group Queensland taxable wages
    Enter the Queensland taxable wages for the group (including your wages) in this field.
    Note: This field only displays if you are the designated group employer.
  • Total group interstate wages
    Enter the interstate wages for the group (including your wages) in this field.
    Note: This field only displays if you are the designated group employer.

Calculated results

  • Less periodic amounts paid or payable
    Additional information is displayed after you click Calculate. This information includes the deduction allowed, taxable amount and payroll tax amount.
    Enter the total payroll tax amounts paid or payable for all previous periods for this financial year, excluding unpaid tax interest (UTI) and penalty tax.
  • Payroll tax liability/credit
    The balance owing or due for refund/reallocation.
    Click Next step to display the Payment details information.

Payment details

  • Will the payment be received by the due date?
    Select Yes or No.

    • If yes, the total amount payable is displayed.
    • If no, enter the date of payment.
  • Date of payment
    Enter the proposed payment date then click Calculate. UTI details will display. If payment is received after the due date, UTI applies in accordance with the Taxation Administration Act 2001.
  • Unpaid tax interest (UTI) details
    UTI accrues on a daily basis on any unpaid payroll tax, from and including the day after the payment was due until payment is received in full. The UTI rate is reviewed each year.
    If your payment is late, you need to calculate the amount of UTI that has accrued and include this in your payment.
  • Total amount payable
    The total amount owing for the applicable return period.
Last updated: 18 May 2020