The 2021 Payroll Tax annual reconciliation is now available.
To assist customers with the impact of COVID-19, the due date for lodgement and payment of the 2021 annual reconciliation has been extended to 14 January 2022.
Customers will also have the option of deferring payments for the monthly return periods July to December until 14 January 2022 and enter into a new Support Payment Arrangement.
More information on how to establish a 2021 Support Payment Arrangement will be provided in November 2021.
If you're an employer who pays wages in NSW, you must register for payroll tax if your total Australian wages exceed the relevant monthly threshold.
If you're a member of a group, the total Australian wages paid by all members of the group determines whether you should register for payroll tax.
Use payroll tax assist to help you meet your payroll tax obligations. It'll show you what wages are taxable, including salaries, superannuation, contractors, apprentices and much more.
If you're liable for payroll tax, register now.
The payroll tax threshold increased to $1.2 million from 1 July 2020.
|1 July 2021 to 30 June 2022||$1.2 million|
|1 July 2020 to 30 June 2021||$1.2 million|
|1 July 2019 to 30 June 2020||$900,000|
The current payroll tax rate is 4.85 per cent. View previous rates and thresholds.
Each monthly payment or nil return is due within seven days after the end of each month. If the seventh day is a weekend or public holiday, the due date is the next business day.
Typically, the annual reconciliation is due on 28 July each year. If the 28th is a weekend or public holiday, the due date is the next business day.
However, to assist customers with the impact of COVID-19, the due date for the 2021 annual reconciliation has been extended to 14 January 2022.
The NSW Government has announced payroll tax relief measures as part of its to help businesses impacted by COVID-19.
Customers can access and view the details of their Stimulus Payment Arrangement via the portal.
All wages – including superannuation, allowances and fringe benefits – paid to apprentices and trainees are liable for payroll tax and must be included in your returns.
You must keep records for at least five years. Records must be:
If you're working out payroll tax for the first time, we have a range of services to help you get started.