Payroll Tax Calculator
Payroll Tax Rates and Thresholds
Payroll tax in Australia is a State or Territory based tax on “salaries and wages”, the employer is liable to pay this tax.
Some businesses in Australia are not required to pay payroll tax. The payroll of a business must exceed the exempt monthly or annual threshold for its State or Territory before it is liable to pay payroll tax. Each State and Territory has its own exempt threshold amount and its own rate of tax.
The current tax rates and thresholds for payroll tax in Australia are set out in the table below.
| State | Annual Threshold | Tax Rate |
|---|---|---|
| Victoria | $700,000 | 4.85% or 1.2125% for regional employers |
| South Australia | Under $1,500,000 $1.5m - $1.7m Over $1.7m | 0% 1.48% 4.95% |
| New South Wales | $1,200,000 | 5.45% |
| Western Australia | $1,000,000 >$1m and <$7.5m >$100m and <$1.5b Over $1.5b | 5.50% 5.50% diminishing Tier 4 rate* Tier 5 rate* |
| Tasmania | Under $1,250,000 $1.25m to $2m Above $2m | 0% 4% 6.10% |
| Queensland | Under $1,300,000 $1.3m to $6.5m Over $6.5m | 0% 4.75% / 3.75% regional 4.95% / 3.95% regional |
| Northern Territory | $1,500,000 | 5.50% |
| Australian Capital Territory | $2,000,000 | 6.85% |
* WA – If your wages exceed $100m, do not use the calculator, please contact our office.
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Tobin Partners
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