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Payroll Tax

Saturday, 6 December 2025

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Payroll Tax - All States

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Links to expert information on Payroll Tax

ALL STATES - EMPLOYEE OR CONTRACTOR - HIGH COURT FOCUS - PART 2 (DBALAWYERS - JUNE 2022)

ALL STATES - EMPLOYEE OR CONTRACTOR - PAYROLL TAX CONSIDERATIONS - PART 3 (DBALAWYERS - SEP 2022)

ALL STATES - EMPLOYEE OR CONTRACTOR - SG & PAYG - PART 1 (DBALAWYERS - JUNE 2022)

ALL STATES - PAYROLL TAX LEGISLATION

AUSTRALIAN REVENUE OFFICES - PAYROLL TAX AUSTRALIA

ACT

NSW

QLD

TAS

VIC

Rates & Thresholds - 2021/2022

State	Rate	Annual Threshold	Monthly Threshold	28 Days	30 Days	31 Days
ACT	6.85%	$2,000,000	$166,667
NSW	4.85%	$1,200,000	Not Applicable	$92,055	$98,630	$101,918
NT	5.5%	$1,500,000	$125,000
QLD	4.75% to 4.95%	$1,300,000	$108,333
SA	0% to 4.95%	$1,500,000	$125000	From 1 January 2019
TAS	4.0% to 6.10%	$1,250,000	Not Applicable	$95,890	$102,740	$106,164
VIC	1.2125% to 4.85%	$700,000	$58,333
WA	5.50% to 6.5%	$1,000,000	$83,333	From 1 January 2021

Refer to the links below for more details

Rates & Thresholds - 2020/2021

State	Rate	Annual Threshold	Monthly Threshold	28 Days	30 Days	31 Days
ACT	6.85%	$2,000,000	$166,667
NSW	4.85%	$1,200,000	Not Applicable	$92,055	$98,630	$101,918
NT	5.5%	$1,500,000	$125,000
QLD	4.75% to 4.95%	$1,300,000	$108,333
SA	0% to 4.95%	$1,500,000	$125000	From 1 January 2019
TAS	4.0% to 6.10%	$1,250,000	Not Applicable	$95,890	$102,740	$106,164
VIC	2.02% to 4.85%	$650,000	$54,166
WA	5.50% to 6.5%	$1,000,000	$83,333	From 1 January 2021
WA	5.50% to 6.5%	$950,000	$79,167	From 1 January 2020

Refer to the links below for more details

Rates & Thresholds - 2019/2020

State	Rate	Annual Threshold	Monthly Threshold	29 Days	30 Days	31 Days
ACT	6.85%	$2,000,000	$166,667
NSW	5.45%	$900,000	Not Applicable	$71,311	$73,770	$76,230
NT	5.5%	$1,500,000	$125,000
QLD	4.75% to 4.95%	$1,300,000	$108,333
SA	0% to 4.95%	$1,500,000	$125000	From 1 January 2019
TAS	4.0% to 6.10%	$1,250,000	Not Applicable	$99,043	$102,459	$105,874
VIC	2.425% to 4.85%	$650,000	$54,166
WA	5.50% to 6.5%	$950,000	$79,167	From 1 January 2020
WA	5.50% to 6.5%	$850,000	$70,833

Refer to the links below for more details

Rates & Thresholds - 2018/2019

State	Rate	Annual Threshold	Monthly Threshold	28 Days	30 Days	31 Days
ACT	6.85%	$2,000,000	$166,667
NSW	5.45%	$850,000	Not Applicable	$65,205	$69,863	$72,192
NT	5.5%	$1,500,000	$125,000
QLD	4.75%	$1,100,000	$91,666
SA	2.5% to 4.95%	$600,000	$50,000
SA	0% to 4.95%	$1,500,000	$125,000	From 1 January 2019
TAS	4.0% to 6.10%	$1,250,000	Not Applicable	$95,890	$102,740	$106,164
VIC	2.425% to 4.85%	$650,000	$54,166
WA	5.50% to 6.5%	$850,000	$70,833

Refer to the links below for more details

Rates & Thresholds - 2017/2018

State	Rate	Annual Threshold	Monthly Threshold	28 Days	30 Days	31 Days
ACT	6.85%	$2,000,000	$166,667
NSW	5.45%	$750,000	Not Applicable	$57,534	$61,644	$63,699
NT	5.5%	$1,500,000	$125,000
QLD	4.75%	$1,100,000	$91,666
SA	2.5% to 4.95%	$600,000	$50,000
TAS	6.10%	$1,250,000	Not Applicable	$95,890	$102,740	$106,164
VIC	3.65% to 4.85%	$625,000	$52,083
WA	5.50%	$850,000	$70,833

Refer to the links below for more details

Rates & Thresholds - 2016/2017

State	Rate	Annual Threshold	Monthly Threshold	28 Days	30 Days	31 Days
ACT	6.85%	$2,000,000	$166,667
NSW	5.45%	$750,000	Not Applicable	$57,534	$61,644	$63,699
NT	5.5%	$1,500,000	$125,000
QLD	4.75%	$1,100,000	$91,666
SA	2.5% to 4.95%	$600,000	$50,000
TAS	6.10%	$1,250,000	Not Applicable	$95,890	$102,740	$106,164
VIC	3.65% to 4.85%	$625,000	$52,083
WA	5.50%	$850,000	$70,833

Refer to the links below for more details

Rates & Thresholds - 2015/2016

State	Rate	Annual Threshold	Monthly Threshold	29 Days	30 Days	31 Days
ACT	6.85%	$1,850,000	$154,166
NSW	5.45%	$750,000	Not Applicable	$59,426	$61,475	$63,525
NT	5.5%	$1,500,000	$125,000
QLD	4.75%	$1,100,000	$91,666
SA	4.95%	$600,000	$50,000
TAS	6.10%	$1,250,000	Not Applicable	$99,044	$102,459	$105,874
VIC	4.85%	$550,000	$45,833
WA	5.50%	$800,000	$66,667

Refer to the links below for more details

Rates & Thresholds - 2014/2015

State	Rate	Annual Threshold	Monthly Threshold	28 Days	30 Days	31 Days
ACT	6.85%	$1,850,000	$154,166
NSW	5.45%	$750,000	Not Applicable	$57,534	$61,644	$63,699
NT	5.5%	$1,500,000	$125,000
QLD	4.75%	$1,100,000	$91,666
SA	4.95%	$600,000	$50,000
TAS	6.10%	$1,250,000	Not Applicable	$95,890	$102,740	$106,164
VIC	4.85%	$550,000	$45,833
WA	5.50%	$800,000	$66,667

Refer to the links below for more details

Rates & Thresholds - 2013/2014

State	Rate	Annual Threshold	Monthly Threshold	28 Days	30 Days	31 Days
ACT	6.85%	$1,750,000	$145,833
NSW	5.45%	$750,000	Not Applicable	$57,534	$61,644	$63,699
NT	5.5%	$1,500,000	$125,000
QLD	4.75%	$1,100,000	$91,666
SA	4.95%	$600,000	$50,000
TAS	6.10%	$1,250,000	Not Applicable	$95,890	$102,740	$106,164
VIC	4.90%	$550,000	$45,833
WA	5.50%	$750,000	$62,500

Refer to the links below for more details

Rates & Thresholds - 2012/2013

State	Rate	Annual Threshold	Monthly Threshold	28 Days	30 Days	31 Days
ACT	6.85%	$1,750,000	$145,833
NSW	5.45%	$689,000	Not Applicable	$52,855	$56,630	$58,518
NT	5.5%	$1,500,000	$125,000
QLD	4.75%	$1,100,000	$91,666
SA	4.95%	$600,000	$50,000
TAS	6.10%	$1,010,000	Not Applicable	$77,479	$83,013	$85,781
VIC	4.90%	$550,000	$45,833
WA	5.50%	$750,000	$62,500

Refer to the links below for more details

Rates & Thresholds - 2011/2012

State	Rate	Annual Threshold	Monthly Threshold	29 Days	30 Days	31 Days
ACT	6.85%	$1,500,000	$125,000
NSW	5.45%	$678,000	Not Applicable	$53,721	$55,574	$57,426
NT	5.5%	$1,500,000	$125,000
QLD	4.75%	$1,000,000	$83,333
SA	4.95%	$600,000	$50,000
TAS	6.10%	$1,010,000	Not Applicable	$80,027	$82,787	$85,546
VIC	4.90%	$550,000	$45,833
WA	5.50%	$750,000	$62,500

Refer to the links below for more details

Rates & Thresholds - 2010/2011

State	Rate	Annual Threshold	Monthly Threshold	28 Days	30 Days	31 Days
ACT	6.85%	$1,500,000	$125,000
1/7/10-31/12/10 NSW 1/1/11-30/6/11	5.5% 5.45%	$658,000	Not Applicable	$50,476	$54,082	$55,884
NT	5.9%	$1,250,000	$104,167
QLD	4.75%	$1,000,000	$83,333
SA	4.95%	$600,000	$50,000
TAS	6.10%	$1,010,000	Not Applicable	$77,479	$83,014	$85,781
VIC	4.90%	$550,000	$45,833
WA	5.50%	$750,000	$62,500

Refer to the links below for more details

Rates & Thresholds - 2009/2010

State	Rate	Annual Threshold	Monthly Threshold	28 Days	30 Days	31 Days
ACT	6.85%	$1,500,000	$125,000
1/7/09-31/12/09 NSW 1/1/10-30/6/10	5.75% 5.65%	$638,000	Not Applicable	$48,942	$52,438	$54,186
NT	5.9%	$1,250,000	$104,167
QLD (Note 1)	4.75%	$1,000,000	$83,333
SA	4.95%	$600,000	$50,000
TAS (Note 2)	6.10%	$1,010,000	Not Applicable	$77,479	$83,014	$85,781
VIC	4.95%	$550,000	$45,833
WA (Note 3)	5.50%	$750,000	$62,500

Note 1: There is a payroll tax rebate on the eligible wages of apprentices and trainees in 2009-2010, in addition to these wages being exempt from payroll tax.

Note 2: A new payroll tax rebate will apply to any new positions created during the period 11 June 2009 to 30 June 2010. The rebate will be payable to any business that has a payroll tax liability, but will only be payable where the new job that is created is maintained continuously until 30 June 2011.

Eligible employers will be required to declare their total taxable wages, including wages paid to new employees, in payroll tax returns and to pay the tax by the due date. A rebate equivalent to the full payroll tax liability on wages paid to an eligible employee in 2009-10 and 2010-11 will then be paid.

Note 3: Employers, or grouped employers, who pay Australia-wide wages of up to $1.6 million, will be paid a one-off rebate to fully offset their 2009-10 payroll tax liabilities. A partial rebate will be paid to employers, or grouped employers, who pay Australia-wide wages between $1.6 million and $3.2 million.

The rebate will be paid after the 2009-10 reconciliation process is completed by the Office of State Revenue, which is expected to be around September 2010. Employers should continue to lodge and pay their payroll tax returns as required by the payroll tax legislation.

Refer to the links below for more details

Rates & Thresholds - 2008/2009

Rates & Thresholds - 2007/2008

This page was last edited on 15 October 2022

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