Payroll Tax Rates and Thresholds
For information on payroll tax Rates and Thresholds in your state or territory, click on the applicable state or territory name below.
For details of the weekly Harmonised Payroll Tax Information Webinars see the Webinar page.
- Australian Capital Territory
ACT - From 1 July 2016
Threshold:
$2,000,000 (annually)
$166,666.66 (monthly)
Rate: 6.85%
Australian Capital Territory payroll tax historical rates & thresholds
- New South Wales
New South Wales From 1 July 2016
Threshold:
$92,055 (28 day month)
$98,630 (30 day month)
$101,918 (31 day month)
$850,000 (2018-19)
$900,000 (2019-20)
$1,200,000 (2020 FY onwards)
Rate:
- 4.85% (1 July 2020 to 30 June 2022)
- 5.45% (1 January 2011 to 30 June 2020, then 1 July 2022 onwards)
- Northern Territory
Northern Territory - From 1 July 2016
Threshold:
$1,500,000 (annually)
$125,000 (monthly)
Rate: 5.50%
Northern Territory payroll tax historical rates and thresholds
- Queensland
Queensland - From 1 July 2019
Threshold:
$1,300,000 (annually)
$108,333 (monthly)
$25,000 (weekly)
Rate: click here to see the current payroll tax rate
- South Australia
South Australia - From 1 January 2019
Threshold:
$1 500 000 (annually)
$125 000 (monthly)
Deduction Entitlement:
Up to $600 000 (annually)
Up to $50 000 (monthly)
Rate:
Variable from 0% to 4.95% depending on wages paid for the full financial year.
- Tasmania
Tasmania - From 1 July 2018
Threshold:
Initial threshold
$1,250,000 (annually)
Initial rate: 4%
$95,890 (28 day month)
$102,740 (30 day month)
$106,164 (31 day month)Subsequent threshold
$2,000,000 (annually)
Subsequent rate:
6.1%
$153,425 (28 day month)
$164,384 (30 day month)
$169,863 (31 day month) - Victoria
Victoria - From 1 July 2018
Threshold:
$650,000 (annually)
$54,166 (monthly)
Rate: 4.85% or 2.425% for regional employers
- Western Australia
Western Australia -
From 1 July 2020Threshold:
$1,000,000 (annually)
$83,333 (monthly)More than $1,000,000 but less than $7.5million (annually): diminishing threshold applies.
More than: $7.5million: no threshold granted
Rates:
5.5% - More than $1,000,000 but less than $7.5 million5.5% - $7.5 million or more but not exceeding $100 million
Tier 4 rate* - More than $100 million but not exceeding $1.5 billion
Tier 5 rate* - More than $1.5 billion
Western Australia payroll tax historical rates & thresholds
*See the Employer Guide for information about rates and threshold amounts.