Queensland mental health levy

From 1 January 2023, a mental health levy will be applied to payroll tax to fund mental health and associated services.

The levy:

• will apply to employers and groups of employers who pay more than $10 million in annual Australian taxable wages
• will be applied to annual Queensland taxable wages.

Threshold based on Australian taxable wages                                               Levy rate

Employers or groups of employers who pay more than $10 million             0.25%

Employers or groups of employers who pay more than $100 million           0.75%

The current threshold is $1.3 million in annual Australian taxable wages.