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Payroll & Payroll Tax in Queensland

Award-compliant payroll, run for you, with your Queensland payroll tax obligations kept correct.

The short answer

In Queensland, payroll tax is administered by Queensland Revenue Office (QRO) and applies once your total Australian wages pass $1.3 million ($1,300,000) a year, taxed at 4.75% for annual Australian taxable wages up to $6.5 million; 4.95% above $6.5 million. Valont runs your payroll end to end — pay runs, PAYG withholding, superannuation and Single Touch Payroll — and keeps your Queensland payroll tax registration and lodgements correct, applying the current figures from Queensland Revenue Office (QRO).

Payroll tax in Queensland

Administered by
Queensland Revenue Office (QRO)
Tax-free threshold
$1.3 million ($1,300,000) a year
Rate
4.75% for annual Australian taxable wages up to $6.5 million; 4.95% above $6.5 million
Also note
Regional employers may claim a 1% discount on the rate until 30 June 2030. A mental health levy applies proportionately to employers with annual Australian taxable wages above $10 million.

Figures verified against Queensland Revenue Office (QRO) on 2026-07-02 (FY2026-27). Payroll tax figures are reviewed at each 1 July — confirm the current amounts at the source before relying on them.

Official source: Queensland Revenue Office (QRO)

General information, current as at the date shown on the official source — not personal advice. Figures move; we apply the current ones.

Public holidays in Queensland, FY2026-27

The full financial year, as gazetted. If your team works on these days, award penalty rates usually apply.

DateDayHoliday
12 August 2026WednesdayRoyal Queensland Show (Ekka)Regional-only: Brisbane area (City of Brisbane) only. All other QLD local government areas have their own show holiday on locally appointed dates.
5 October 2026MondayKing's BirthdayQLD observes this on the first Monday in October (differs from June observance in most other states).
24 December 2026ThursdayChristmas EvePart-day public holiday: 6pm to midnight only.
25 December 2026FridayChristmas Day
26 December 2026SaturdayBoxing DayFalls on a Saturday, so an extra public holiday is added on Monday 28 December — both days are public holidays (additional, not substituted).
28 December 2026MondayAdditional public holiday for Boxing DayExtra day appointed under the Holidays Act 1983 because Boxing Day falls on a Saturday; Saturday 26 December remains a public holiday as well.
1 January 2027FridayNew Year's DayFalls on a weekday — no additional day.
26 January 2027TuesdayAustralia Day
26 March 2027FridayGood Friday
27 March 2027SaturdayThe day after Good Friday (Easter Saturday)Full public holiday in QLD (official name is 'The day after Good Friday'); not a holiday in some other states (e.g. WA, TAS).
28 March 2027SundayEaster SundayFull public holiday in QLD; not a public holiday in several other Australian jurisdictions.
29 March 2027MondayEaster Monday
26 April 2027MondayAnzac DaySubstitute observance: 25 April 2027 falls on a Sunday, so under the Holidays Act 1983 (Qld) Anzac Day is observed on Monday 26 April. Sunday 25 April 2027 itself is NOT a public holiday in QLD.
3 May 2027MondayLabour DayQLD observes Labour Day on the first Monday in May (differs from March/October observance in other states).
  • Statewide 2027 dates ARE published on the official qld.gov.au public holidays page (its table extends through 2029), so gazetted_2027=true for statewide holidays. The one gap: 2027 district show-holiday dates are NOT yet published (the official show-holiday page currently lists only up to 2026).
  • Christmas Eve (24 Dec 2026) is a PART-DAY public holiday only — 6pm to midnight. Ordinary rates apply before 6pm; penalty/holiday treatment applies only within that window.
  • Boxing Day 2026: BOTH Saturday 26 Dec 2026 and Monday 28 Dec 2026 are public holidays. The Holidays Act 1983 (Qld) ADDS an extra day when Christmas Day, Boxing Day or New Year's Day falls on a weekend — the weekend day is not removed.
  • Anzac Day 2027: the only public holiday is Monday 26 April 2027. Sunday 25 April 2027 is not a public holiday in QLD (Monday substitution applies when 25 April is a Sunday).
  • New Year's Day 2027 falls on a Friday — no additional day arises.
  • Show holidays are locality-based. The Royal Queensland Show holiday (Wed 12 Aug 2026) applies to the Brisbane area only. Every other QLD local government area has its own appointed show holiday, many falling inside FY2026-27 (e.g. Cairns 17 Jul 2026, Mossman 20 Jul 2026, Tully 24 Jul 2026, Charters Towers 28 Jul 2026). Payroll must apply the show day for each employee's work locality — full district list at https://www.qld.gov.au/recreation/travel/holidays/show.
  • Because 2027 show dates are unpublished, non-Brisbane localities whose show days fall January–June (e.g. Ipswich and Toowoomba areas) may gain additional FY2026-27 public holidays once the 2027 show dates are appointed — recheck the show page before running Jan–Jun 2027 payroll.
  • QLD 'special holidays' (e.g. Coming of the Light 1 Jul 2026 in the Torres Strait Island region, Mabo Day, Melbourne Cup Day 3 Nov 2026 in some inland shires) are district 'bank' holidays and are explicitly NOT public holidays per the official page — excluded from the list above.
  • Multi-state payroll: QLD timing differs from other states — Labour Day is the first Monday in May and King's Birthday the first Monday in October; Easter Saturday and Easter Sunday are full public holidays in QLD but not in all jurisdictions.
  • All weekdays were programmatically verified against the calendar and match the official source exactly.
  • Sources (all official Queensland Government): https://www.qld.gov.au/recreation/travel/holidays/public (statewide dates), https://www.qld.gov.au/recreation/travel/holidays/show (show/district days), https://www.qld.gov.au/recreation/travel/holidays/special (special/bank days).
Official source: Queensland Government — Public holidays (qld.gov.au), with show-holiday and special-holiday sub-pages

Verified against Queensland Government — Public holidays (qld.gov.au), with show-holiday and special-holiday sub-pages on 2026-07-15. Gazettals can change — confirm at the source before locking in rosters.

How Valont handles it for Queensland businesses

  • Pay runs processed and reviewed by a specialist before approval
  • Modern Award rates, penalties and allowances applied correctly
  • PAYG, superannuation and Single Touch Payroll lodged each pay run
  • State payroll tax registration, grouping and monthly/annual returns kept in order

It works as one function of the connected back office — or on its own. See the full managed payroll service, or browse the Queensland locations we serve.

FAQ

Frequently asked questions

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