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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 [1]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 [2]

  • 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)

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

  • 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 [4]

  • Queensland

    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

    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

    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

    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

    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.


Source URL: https://www.payrolltax.gov.au/harmonisation/payroll-tax-rates-and-thresholds

Links
[1] http://www.payrolltax.gov.au/Education/Webinars
[2] https://www.revenue.act.gov.au/payroll-tax?result_1060955_result_page=1
[3] https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/payroll-tax/rates-and-thresholds
[4] https://treasury.nt.gov.au/dtf/revenue/payroll-tax/payroll-tax-rates-and-thresholds
[5] https://www.business.qld.gov.au/running-business/employing/payroll-tax/calculating/thresholds
[6] http://www.revenuesa.sa.gov.au/taxes-and-duties/payroll-tax/rates-and-thresholds
[7] https://www.sro.tas.gov.au/payroll-tax/rates-thresholds
[8] http://www.sro.vic.gov.au/node/1439
[9] http://www.finance.wa.gov.au/cms/State_Revenue/Payroll_Tax/About_Payroll_Tax.aspx#Thresholds
[10] http://www.finance.wa.gov.au/cms/State_Revenue/Payroll_Tax/Forms_and_Publications/Payroll_Tax_Forms_and_Publications.aspx#Brochures%20