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:

    $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)

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 2019

Threshold:

   $1,300,000 (annually)

   $108,333 (monthly)

   $25,000 (weekly)

Rate: click here [5] to see the current payroll tax rate

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.

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 2018

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 2020

Threshold:
$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 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 Employer Guide [10]for information about rates and threshold amounts.