Worked example
What a Brisbane hire really costs, with Queensland payroll tax
Take a Brisbane bookkeeper at A$80,000, the midpoint of Seek's range. Superannuation at 12 percent brings that to A$89,600. If your business is over the Queensland payroll tax threshold of A$1.3 million in annual Australian taxable wages, payroll tax at 4.75 percent adds about A$4,256, because superannuation counts as taxable wages. That is about A$93,856 a year before leave cover, recruitment, equipment and a desk.
An offshore bookkeeper through Offshored is A$25,200 to A$33,600 a year, and that is the whole cost. Team members are employed in the Philippines by Australian Pathways OPC, so superannuation, PAYG withholding, payroll tax and workers compensation do not apply to them. The 2026 cost guide works through the same comparison line by line, and the legality guide explains the employment structure.
The rate is 4.95 percent for employers or groups paying more than A$6.5 million in Australian taxable wages, a mental health levy applies above its own thresholds, and regional employers may be entitled to a 1 percent discount until 30 June 2030. Source: Queensland Revenue Office, payroll tax rates and thresholds. The Australian Bureau of Statistics counted a net increase of 19,244 businesses in Queensland in 2025 to 2026 (Counts of Australian Businesses, released 18 August 2026). The comparison is indicative: confirm your own payroll tax position with your accountant.