Eligible customers may be entitled to a 50 per cent reduction in their payroll tax for the 2021/22 financial year when they lodge their 2022 Annual Payroll Tax Reconciliation online.
Read more about the relief measures for Payroll Tax customers impacted by COVID-19
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 2022 to 30 June 2023||$1.2 million|
|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 payroll tax rate from 1 July 2022 is 5.45 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.
The NSW Government has announced payroll tax relief measures as part of its to help businesses impacted by COVID-19.
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.