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 [2]

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%

New South Wales payroll tax historical rates & thresholds [3]

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 [4]

Queensland - From 1 July 2012

Threshold:

   $1,100,000 (annually)

   $91,666 (monthly)

   $21,153 (weekly)

Rate: 4.75%

Queensland historical payroll tax rates & thresholds [5]

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.

South Australian payroll tax historical rate & thresholds [6]

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)

Tasmanian payroll tax historical rates & thresholds [7]

Victoria - From 1 July 2017

Threshold:

    $650,000 (annually)

    $54,166 (monthly)

Rate: 4.85% or 2.425% for regional employers

Victorian payroll tax historical rates & thresholds [8]

Western Australia -
From 1 July 2018

Threshold:
$850,000 (annually)
$70,833 (monthly)

More than $850,000 but less than $7.5million (annually): diminishing threshold applies.  

More than: $7.5million: no threshold granted

Rates:
5.5% - More than $850,000 but less than $7.5 million

5.5% - $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 [9]

*See the Calculation of Tax Payable Fact Sheets [10]for information about how the tax rate is calculated.