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Payroll tax on payments to contractors

Payroll tax is a self-assessed, general purpose state tax assessed on wages paid or payable by an employer to its employees, when the total wage bill of an employer (or group of employers) exceeds a threshold amount. Did you know that payments you make to contractors and subcontractors may be liable for payroll tax? Even contractors that you believe don’t meet the ATO’s employee test for tax and superannuation purposes.

The Queensland Office of State Revenue (OSR) undertakes payroll tax compliance activities that utilises State and Federal agency data matching. 

From January 2020, the Queensland Office of State Revenue’s (OSR) compliance program is focusing on contractor payments. OSR is encouraging employers to review their payroll details now. If you contact them to make a voluntary disclosure of a tax liability before an investigation, you might avoid penalty tax.

Find out more about:

  • payroll tax on contractor payments

  • record keeping for contractor exemptions

  • OSR investigations.

You can also visit Payroll Tax Australia website for the following videos:
    • Employee or contractor

    • Contractor exemptions.

Subscribe to email alerts for payroll tax updates. View the events calendar to find out about upcoming payroll tax webinars.



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