Question 1

Who pays payroll tax?

Accepted Answer

Employers pay it, not employees. It is a state tax on the wages you pay.

Question 2

Do I need to register?

Accepted Answer

If your annual taxable wages in a state exceed that state's threshold, you generally must register and lodge returns. Check your state revenue office.

Question 3

Is this estimate exact?

Accepted Answer

No. We use the main threshold and rate(s). Concessions, surcharges and exemptions can change the amount. Always confirm with your state revenue office.

Question 4

What is the payroll tax rate and threshold in New South Wales?

Accepted Answer

In New South Wales (NSW) payroll tax applies once your annual Australian taxable wages exceed $1,200,000. Wages above the threshold are taxed at 5.45%. Regional concessions, surcharges and exemptions can change what you actually pay — confirm with the New South Wales revenue office.

Question 5

What is the payroll tax rate and threshold in Victoria?

Accepted Answer

In Victoria (VIC) payroll tax applies once your annual Australian taxable wages exceed $1,000,000. Wages above the threshold are taxed at 4.85%. Regional concessions, surcharges and exemptions can change what you actually pay — confirm with the Victoria revenue office.

Question 6

What is the payroll tax rate and threshold in Queensland?

Accepted Answer

In Queensland (QLD) payroll tax applies once your annual Australian taxable wages exceed $1,300,000. Wages above the threshold are taxed at 4.75% — a higher 4.95% rate applies to wages above $6.5m. Regional concessions, surcharges and exemptions can change what you actually pay — confirm with the Queensland revenue office.

Question 7

What is the payroll tax rate and threshold in Western Australia?

Accepted Answer

In Western Australia (WA) payroll tax applies once your annual Australian taxable wages exceed $1,000,000. Wages above the threshold are taxed at 5.5%. Regional concessions, surcharges and exemptions can change what you actually pay — confirm with the Western Australia revenue office.

Question 8

What is the payroll tax rate and threshold in South Australia?

Accepted Answer

In South Australia (SA) payroll tax applies once your annual Australian taxable wages exceed $1,500,000. Wages above the threshold are taxed at 4.95%. Regional concessions, surcharges and exemptions can change what you actually pay — confirm with the South Australia revenue office.

Question 9

What is the payroll tax rate and threshold in Tasmania?

Accepted Answer

In Tasmania (TAS) payroll tax applies once your annual Australian taxable wages exceed $1,250,000. Wages above the threshold are taxed at 4% — a higher 6.1% rate applies to the portion of wages above $2m. Regional concessions, surcharges and exemptions can change what you actually pay — confirm with the Tasmania revenue office.

Question 10

What is the payroll tax rate and threshold in Australian Capital Territory?

Accepted Answer

In Australian Capital Territory (ACT) payroll tax applies once your annual Australian taxable wages exceed $1,750,000. Wages above the threshold are taxed at 6.75% — the rate rises with Australia-wide wages — 6.75% to $20m, 6.85% to $50m, 7.35% to $100m, 7.85% to $150m, then 8.75%. Regional concessions, surcharges and exemptions can change what you actually pay — confirm with the Australian Capital Territory revenue office.

Question 11

What is the payroll tax rate and threshold in Northern Territory?

Accepted Answer

In Northern Territory (NT) payroll tax applies once your annual Australian taxable wages exceed $2,500,000. Wages above the threshold are taxed at 5.5% — a higher 6.5% rate applies to employers with Australia-wide wages of $100m or more. Regional concessions, surcharges and exemptions can change what you actually pay — confirm with the Northern Territory revenue office.

Payroll Tax Estimator

Payroll tax by state and territory

New South Wales payroll tax

Victoria payroll tax

Queensland payroll tax

Western Australia payroll tax

South Australia payroll tax

Tasmania payroll tax

Australian Capital Territory payroll tax

Northern Territory payroll tax

How to Use This Calculator

What is payroll tax?

By state

For employers

Frequently Asked Questions

Official Sources

About this calculator

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