Regional employers in Queensland may be entitled to a discount on the rate of payroll tax imposed on their taxable wages.
On 6 November 2026, the Queensland Treasurer approved a temporary payroll tax amnesty for eligible regional employers who claimed the regional discount by counting working holiday makers or seasonal workers as regional employees.
What it means for your business?
To qualify for the regional payroll tax discount, your business must meet the regional employer requirements, including paying at least 85 per cent of its Queensland taxable wages to regional employees.
A regional employee is someone whose principal place of residence is in regional Queensland.
The amnesty provides relief for eligible employers who claimed the discount by including workers temporarily residing in regional Queensland whose principal home is overseas, or who are engaged in seasonal work. Subject to the amnesty’s conditions, these workers can be counted as regional employees for the relevant period, ending no later than 31 December 2026.
The underlying rules have not changed. From 1 January 2027, the usual regional employee definition will apply to all claims.
See all the information including eligibility HERE