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Complete an annual return (Form P11) for taxable wages paid or payable by the employer for the year, excluding any taxable wages already included in a final return, if applicable.
This form will determine your annual liability or annual refund amount for the period of the return. It also includes notification of your designated group employer for the next period, if applicable.
You must lodge your annual return no later than 21 July following the end of each financial year.
Before you begin, make sure you have the following information available:
Your business details have been taken from our records. Your contact details, including business email address, contact person and address information, can be updated through OSRconnect.
There are a number of reasons that our record of your details may be different. For example, you may have changed your status during the period shown and not informed us. If so, you will need to complete a final return for the period up to the change before completing this annual return.
Note: You are required by law to inform us of any change of employer status within 21 days of the change. Failure to do so may result in penalties being incurred.
A change of status happens if, during a financial year:
In most cases, this will be from 1 July to 30 June of the last financial year.
The start date may be different because a final return has previously been lodged or the employer commenced employing part way through the year.
Enter details of wages paid or payable during the period of this return, broken down into the listed categories. When entering your wages, enter whole dollar amounts only.
Queensland taxable wages are wages that are taxable under the Queensland Payroll Tax Act 1971.
Enter a breakdown of the wages in each of the categories listed. Taxable wages that do not fit into any of the categories should be included in 'gross salary and wages'.
See the following for more information:
Do not leave any fields blank - use $'0' instead.
Queensland non taxable wages are wages that are not taxable under the Queensland Payroll Tax Act.
Other non taxable wages should include accommodation and motor vehicle allowances, exempt wages, etc.
See Exemptions and rebates for more information.
Interstate wages are wages that are taxable in other Australian states or territories under laws that correspond with Queensland’s Payroll Tax Act.
See Non-Queensland employment for more information.
Do not leave any fields blank - use $'0' instead.
Only complete this section if your status was designated group employer (DGE) for the period of this return.
As DGE, you must enter the total taxable wages paid or payable by all group members (including you as DGE) for the period of this return. This includes the:
Do not leave any fields blank - use $'0' instead.
This information is needed to determine your employer status following the lodgement of the annual return and to designate a designated group employer (DGE) (Section 75), if applicable.
In most cases, the next lodgement period will be from 1 July to 30 June.
Please select ‘yes’ or ‘no’ to each of the questions. See your current 'Employer status' in the Client details section of the return.
If there is no change to your employer status, select ‘no’ for each question and then calculate your payroll tax.
If your answer is 'yes', your registration will be cancelled on 30 June and you will be advised separately of any further requirements.
If you ceased to employ throughout Australia before the end of the financial year, you do not have to complete this annual return. You must complete and lodge a final return within 21 days from the date you ceased to employ.
If your employer status changed before the end of the financial year, you must complete a final return up to the status change date. A final return must be lodged within 21 days from the status change date. You must then lodge an annual return from the status change date to 30 June.
- Designated group employer (DGE)—the one member of a group chosen by the members or nominated by the Commissioner of State Revenue under the Payroll Tax Act 1971, who can claim the fixed periodic deduction (if the total Australian taxable wages of the group are less than $5 million).
- Group member
- a member of a group that has a DGE where the total Australian taxable annual wages of the group are less than $5 million
or
- a member of a group that does not have a DGE and the group's total Australian taxable annual wages are $5 million or more.
- Non-grouped—an employer who is not a member of a group.
If an administrator (e.g. a receiver and manager or a liquidator) was appointed on 1 July, you must complete an annual return to 30 June.
If an administrator was appointed before 1 July, you must lodge a final return up to and including the day before the appointment date and then lodge an annual return from the appointment date to 30 June.
Please indicate this in your annual return and advise details as requested. We will contact you if we have have any further requirements.
If an administrator (e.g. a receiver and manager or a liquidator)ceases on 30 June, an annual return to 30 June is to be completed.
If an administrator ceases before 30 June, you must lodge a final return up to and including the cease date and then lodge an annual return from the cease date to 30 June.
Please indicate this in your return and we will contact you if we have any further requirements.
The payroll tax amount is the payroll tax liability for the period of this return. It is calculated by multiplying the taxable amount by the payroll tax rate.
The total of your Queensland taxable wages.
Calculated from the total Australian taxable wages (and group wages, where applicable) and your employer status.
See Deductions for more information.
The difference between your Queensland taxable wages and the deduction.
The taxable amount multiplied by the tax rate (4.75%).
This is the total payroll tax amount paid or payable for the period covered by this return. If the amount differs from the amount that you have paid, unpaid tax interest (UTI) or other penalties may have been deducted.
Your can view your lodgement history through OSRconnect.
An annual liability must be paid no later than 21 July each year. If your payment will not reach us within that time, accrued UTI will be payable.
If your assessment is in credit, the amount will appear as a negative amount. Any credit will be refunded. We are the only ones who can apply all or part of the credit as payment for current and future tax liabilities.
UTI accrues on any unpaid payroll tax, from and including the day after the payment was due until payment is received in full.
If you are late paying your payroll tax, then UTI will apply. Any payment that you make will be allocated to the outstanding UTI first. The unpaid tax amount will continue to accrue UTI until the full amount is paid.
If you pay your tax on time, no UTI will apply.
Total (liability/credit) is the payroll tax amount less the total periodic amounts paid or payable plus any UTI accrued to date.
If your assessment is in credit, the amount will appear as a negative amount. Any credit will be refunded. We are the only ones who can apply the whole or part of the credit as payment for current and future tax liabilities.
If you have a payroll tax liability, you will have the option of paying this amount directly through OSRconnect.
This section will only appear if your status was DGE for the period of this return and the deduction exceeds your Queensland taxable wages.
If the deduction you are entitled to as DGE is more than your taxable wages, you may nominate the order in which that excess deduction is allocated to your group members in Queensland.
Enter details of the group members and the order in which you would like the excess deduction applied to them. If it is not completed, we will determine the order in which the deduction is applied.
If you allocate a deduction to a group member, we will manually reassess the group member’s annual return to apply the excess deduction.
Complete the declaration by:
Once you submit the return, you will receive a confirmation of lodgement.