2018 State budget

Payroll tax thresholds are to rise from the current level of $750,000. From 2018-19 the threshold will be $850,000 a year, rising to $900,000 in 2019-20, $950,000 in 2020-21 and $1 million in 2021-22.

Superannuation

Payroll tax

All contributions to superannuation you make on behalf of an employee are liable for payroll tax.

These include contributions paid or payable:

  • to a superannuation fund
  • including the superannuation guarantee charge
  • to any provident or retirement fund or scheme
  • as salary sacrifice arrangements
  • as lump sums paid on behalf of a class of employees
  • as any other form of superannuation
  • to contractors under a relevant contract.

Note: any contributions made by an employee into a fund administered by the employer out of their own Pay-As-You-Go (PAYG) post tax pay are not liable as they are not contributions made by you.

Last updated: 7 July 2016