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:
$750,000 (annually)
$57,534 (28 day month)
$61,644 (30 day month)
$63,699 (31 day month)
Rate: 5.45%
- 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 2016
Threshold:
$1,100,000 (annually)
$91,666 (monthly)
Rate: 4.75%
- South Australia
South Australia - From 1 July 2017
Threshold:
$600,000 (annually)
$50,000 (monthly)
Rate:
2.5% to 4.95% depending on wages paid for the full financial year.
- Tasmania
Tasmania - From 1 July 2016
Threshold:
$1,250,000 (annually)
$95.890 (28 day month)
$102,740 (30 day month)
$106,164 (31 day month)
Rate: 6.1%
- Victoria
Victoria - From 1 July 2017
Threshold:
$625,000(annually)
$52,084(monthly)
Rate: 4.85% or 3.65% for regional employers
- Western Australia
Western Australia - From 1 July 2016
Threshold:
$850,000 (annually)
$70,833 (monthly)
$850,000 - $7.5million (annually): diminishing threshold
≥ $7.5million: no threshold granted
Rate: 5.5%