Payroll Tax is a self-assessed state and territory tax calculated on wages paid by Employers. Employers are required to pay Payroll Tax once their Annual wages reach a set threshold (this threshold varies from State to State).

Depending on the State and the total Payroll Tax Liability payable by the Business for the year, Businesses may require to lodge and pay Payroll Tax either monthly or annually (some states also have 6 monthly and quarterly options available).

When Payroll Tax is lodged monthly, Employers must lodge a monthly return for each month from July to May. The June return is then combined with the Annual Payroll Tax assessment. Therefore, in June an Employer will need to report both June's Payroll Tax Liability and any adjustments from July to May.

The lodgement date for the July to May Lodgements is on the 7th of each month, the June/Annual lodgement instead is due on the 28th of July.

Once the correct Payroll Tax Liability is calculated, it needs to be lodged through the relevant Office of State Revenue Portal. Each State Portal requires Wages and Salaries information to be presented slightly differently.

Lodge and Pay a Monthly Actual Payroll Tax Return in QLD

To lodge Payroll Tax in Queensland, users require to set up access to OSR Online.

1. Log in to QLD OSR Online at: https://login.osronline.treasury.qld.gov.au/webapp/index.html
   
   è  Queensland Government - OSR Online Login
   
   
   
   
2.  Log in with your username and password
   
   è  The Queensland Government - Payroll tax - Dashboard
   
   
   
   
3. Click on [Returns]
   
   è  The Queensland Government - Payroll tax - Returns screen opens
   
   
   
   
4. Click on [Lodge returns]
   
   è  The Queensland Government - Payroll tax - Return details screen opens
   
   
   
   
5. Select/Enter the following details:
   • Did you pay interstage wages > Select either Yes if you pay wages in other states than QLD or No if you only pay wages in QLD
     Note: if you select yes, the field Fixed periodic deduction will display on the screen. This is a deduction calculation based on the previous Annual QLD and Interstate wages
   • Are you eligible to claim the regional employer discount > Select Yes if your Business is located in a regional area in QLD that is eligible for this discount
   • Queensland taxable wages > Enter the total QLD Wages (excluding Apprentice and Trainee wages) excluding any cents
   • Apprentice and trainee wages > Enter the total  Apprentice and Trainee wages QLD Wages excluding any cents
   • Fixed period deduction > Enter the fixed periodic deduction or click on the calculator icon to calculate this estimate
6. Click on [Next]
   
   è  OSR Online calculates your Payroll Tax Payable for the month
   
   
   
   
7. If you are using a Payroll Tax calculator tool check that the total tax payable calculated by the QLD Payroll Tax Calculator matches your calculations
8. Click on [Next] again
   
   è  The Payroll Tax Monthly declaration is displayed on the screen
   
   
   
   
9. Select the Declaration Conditions and click on [Review]
   
   è  The Queensland Government - Payroll tax - Review Return screen opens
   
   
   
   
10. Click on [Print] and save the Lodgement confirmation as a PDF for your records
11. Click on [Submit] to lodge your return
12. Click on [Payments] on the sidebar to pay your return
    
    è  The Queensland Government - Payroll tax - Payments screen opens
    
    
    
    
13. Click on [Pay] > [Make Payment]
    
    è  A confirmation message is displayed
    
    
    
14. Click on [Yes] to confirm
    
    è  A payment confirmation message is displayed showing the payment receipt number
    
    
15. Click on [Okay]