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If your annual payroll tax liability for NSW exceeds $20,000 you must pay payroll tax monthly. See the two ways to calculate wages and how to set up payments.
Please ensure that you are using your current Correspondence ID to log into Payroll Tax Online. Your correspondence ID is only valid for 16 months.
Each year, all customers are issued with a new correspondence ID by email after lodging the annual return. Other sources may include your recent postal correspondence from Revenue NSW.
If you are unable to retrieve your correspondence ID, please call us on 1300 139 815 during business hours or send an email to [email protected]. Please note that only an authorised contact can request for a correspondence ID.
Who needs to pay monthly
If your annual payroll tax liability for NSW exceeds $20,000 you must:
pay your payroll tax each month
lodge a ‘nil return’ if you do not have any taxable wages for a particular month (this option does not apply for non-threshold claiming group members), and
lodge an annual return each financial year.
If your annual payroll tax liability for NSW is less than $20,000:
you must lodge an annual return each financial year, and
you have the option of paying your payroll tax monthly.
The due date for paying your monthly payroll tax is 7 days after the end of each month, or the next business day if the 7th day is on a weekend or public holiday. You must also lodge a ‘nil return’ by the due date.
The month of June is incorporated into the annual return and does not need to be paid by 7 July of each year.
If you do not pay your payroll tax by the due date, we will apply interest to the outstanding amount. Penalty tax may also be imposed. Read the interest and penalty tax page for more details.
The estimate wages method involves entering an estimate of taxable wages into Payroll Tax Online.
If your annual payroll tax liability for NSW is less than $150,000 you may use the estimate wages method or the actual wages method to calculate your monthly payments.
If your annual payroll tax liability for NSW is more than $150,000 you must use the actual wages method.
You may use the estimate wages method for a one-off calculation, or you can set this amount for future months.
How to calculate your liability
Existing customers
If you paid payroll tax previously, you could estimate the future monthly payments by adding 3% (estimated increase in wages), then dividing the tax paid by the number of days in the year, then multiplying by the monthly average (365÷12).
Blue Pty Ltd began employing in Australia on 1 October 2024 and therefore only employed for 273 days during the 2024-25 financial year.
The total NSW payroll tax liability for the previous financial year was $25,000.00.
Calculation of estimate
Estimate tax
Total tax payable in previous financial year x 1.03) ÷ Total number of days employed in previous financial year
($25,000.00 x 1.03) ÷ 273 = $94.32
Daily estimate x (365 ÷ 12)
$94.32 x (365 ÷ 12) = $2,869.00
Monthly estimate for July – May
$2,869.00 per month
New customers
If you are a new payroll tax customer and did not have a payroll tax liability in NSW during the previous financial year, you can still estimate your future monthly tax liability based on three previous months of wages.
Yellow Pty Ltd started employing in NSW as of 1 July 2024.
Yellow Pty Ltd paid payroll tax of $6,000 in the current financial year for the months of July, August and September (a total of 92 days).
They have decided to use the estimate method for the remainder of the financial year.
Calculation of estimate
Estimate tax
Total tax paid in the current financial year ÷ Total number of days to which the paid payroll tax relates to.
$6,000.00 ÷ 92 = $65.22
Daily estimate x (365 ÷ 12)
$65.22 x (365 ÷ 12) = $1,983.77
Monthly estimate for October – May
$1,983.77 per month
How to pay
Using the estimate calculation method with our direct debit payment option will ensure we receive your monthly payment on time, avoiding any interest and penalty tax for late lodgement.
There are two steps to using the estimate wages method. Open the headings below to read more.
Go to the “Calculate a monthly return” page and select the “Estimate” button.
Set your estimated monthly payroll tax liability to be paid each month.
You can select the option to schedule the amount as a one-off payment, or schedule as a monthly payment for the rest of the year (see Step 2 below).
Select the “Save” button for payment options.
Confirmation that your estimate calculation has been saved for the remaining months of the financial year will appear in green on the same page.
If your wage levels change during the year, you can update the estimate amount you wish to pay at any time by clicking “Modify calculation” under the individual return period.
If a business employs in another state or territory, you will need to declare the gross liable interstate wages for payroll tax for any other states or territories where wages are paid.
Go to the “Calculate a monthly return” page and select the “Actual” button.
Enter all liable wages.
Select “Calculate and save”.
After saving return details, if you select the “Pay Online” method and have bank details already saved online, it will set up the direct debit (automatic payment) for that return only. You can pay immediately or schedule the payment on a future date prior to the due date.
If you are not registered to pay via direct debit, you can select “Other Payment Options” which will not set up an automatic payment. This method provides EFT and BPAY reference numbers for you to make a manual payment.
