How to meet your obligations and make payments.
Paying tax on property you own.
Calculate and lodge tax on the wages paid by your business.
Calculate and pay transfer (stamp) duty on purchases.
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Our online calculator helps you to work out your actual monthly tax liability or provides the option to enter an estimate tax liability for the months of July to May.
If you have an annual tax payable amount less than $150,000 for the previous financial year, you can now use the estimate calculation method to estimate your liability.
When you have determined your monthly tax payable, make the payment by the due date or let us know if it’s a nil liability.
Your monthly payment or ‘nil return’ is due seven days after the end of each month, or the next business day if the seventh day is on a weekend or public holiday.
You can login to the calculator using:
To use the actual wage calculation method, you'll need:
You will need:
For more information, read the checklist of liable and exempt items.
Total interstate wages comprise all those wage components that are liable for payroll tax in the state or territory where the interstate wages are paid.
If you’re a member of a group and are claiming the threshold, or you are the nominated group single lodger, you also need:
You can save the information entered and return to complete the form later.
If you had a payroll tax liability in NSW less than $150,000 in the previous financial year, you'll need to calculate your estimate using the following examples as a guide.
Example 1: Vanilla Pty Ltd employed for the full 2018/19 financial year (365 days), with a total NSW payroll tax liability of $35,000.
| Calculation of estimate – existing taxpayer | Employed for all of the previous financial year |
|---|---|
| (Total tax payable in previous financial year x 1 + current rate*) / total number of days employed in previous financial year | (35,000 x 1.03) / 365 = 98.77 |
| Daily estimate x (365/12) | 98.77 x (365/12) = $3,004 |
| Monthly estimate for July – May | $3,004 |
Example 2: Strawberry Pty Ltd began employing in Australia on 1 October 2018 and, therefore, only employed for 273 days in the 2018/19 financial year. Their total NSW payroll tax liability for the previous financial year was $25,000.
| Calculation of estimate – existing taxpayer | Employed for part of the previous financial year |
|---|---|
| (Total tax payable in previous financial year x 1 + current rate*) / total number of days employed in previous financial year | (25,000 x 1.03) / 273 = 94.32 |
| Daily estimate x (365/12) | 94.32 x (365/12) = $2,869 |
| Monthly estimate for July – May | $2,869 |
*The current rate is 3%.
If you didn't have a payroll tax liability in NSW for the previous financial year, you'll need to have paid payroll tax for at least three separate months in the current financial year before you can use the estimate method.
Example 3: Chocolate Pty Ltd started employing in NSW as of 1 July 2019 and 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 – new taxpayer | Payments paid for 3 months of the current financial year |
|---|---|
| Total tax paid in the current financial year / total number of days to which the paid payroll tax relates to. | 6,000 / 92 = 65.22 |
| Daily estimate x (365/12) | 65.22 x (365/12) = $1,984 |
| Monthly estimate for October – May | $1,984 |
Example 4: Caramel Pty Ltd started employing in NSW as of 1 August 2019 and paid payroll tax of $15,000 in the current financial year for the months of August, September, October and November (a total of 122 days). They have decided to use the estimate method for the remainder of the financial year.
| Calculation of estimate – new taxpayer | Payments paid for 4 months of the current financial year |
|---|---|
| Total tax paid in the current financial year / total number of days to which the paid payroll tax relates to. | 15,000 / 122 = 122.95 |
| Daily estimate x (365/12) | 122.95 x (365/12) = $3,740 |
| Monthly estimate for December – May | $3,740 |
Once you've determined your estimate amount, you can enter and save the amount for a month, and/or for the remaining months of the financial year, in the monthly calculator. You can also schedule your direct debit payments.
Using the estimate option in the monthly calculator won't pre-populate your estimate amounts in your annual reconciliation at the end of the financial year.
The payroll tax rate is 5.45 per cent. From 1 July 2019, the threshold is $900,000. Your monthly threshold is calculated using the number of days in the month, divided by the number of days in the year, multiplied by the threshold.
The payroll tax liability if your NSW wages for the full month of July are $115,000.
| Calculation of threshold for period of employment | Monthly - full period |
|---|---|
(Number of days employing x threshold) / Number of days in the period | (31 x $900,000) / 366 = $76,230 If employing for less than a full month, |
| Calculation of employers tax payable for the period | |
| (Employers NSW wages - threshold for the period) x tax rate on the balance | ($115,000 - $76,230) x 5.45% = $2,112.97 |
The payroll tax liability if your NSW wages for the full month of April 2019 are $115,000 and interstate wages are $50,000. Making your total Australian wages $165,000.
| Calculation of threshold for period of employment | Monthly - full period |
|---|---|
(Number of days employing x threshold) / Number of days in period | (30 x $900,000) / 366 = $73,770 If employing for less than a full month, |
| (NSW wages x threshold) / Employer's total Australian wages | ($115,000 x $73,770) / $165,000 = $51,415 |
| Calculation of employer's tax payable for the period | |
| (Employers NSW wages - threshold for the period) x tax rate on the balance | ($115,000 - $51,415) x 5.45% = $3,465.38 |
The payroll tax liability if your business is grouped with another business for the full month of November 2018. Your NSW wages are $80,000, the other group members total NSW wages are $50,000 and the group’s total Australian wages are $200,000.
| Calculation of threshold for period of employment | Monthly - full period |
|---|---|
(Number of days employing x threshold) / Number of days in period | (30 x $900,000) / 366 = $73,770 If employing for less than a full month, |
| Calculation of threshold for period of employment | |
| (Total NSW wages of group x threshold) / Total Australian group wages | (($80,000 + $50,000) x $73,770) / $200,000 = $47,951 |
| Calculation of employer's tax payable for the period | |
| (Employers NSW wages - threshold for the period) x tax rate on the balance | ($80,000 - $47,951) x 5.45% = $1,746.67 |
If you employ apprentices or trainees and want to calculate the apprentice/trainee offset, you will need to do the following:
The due date for lodging your payroll tax annual reconciliation and payment is 28 July, or the next business day if that date falls on a weekend. As the 28th falls on a weekend this year, the 2019 Payroll Tax Annual Reconciliation is due on 29 July 2019.
If you have all the required information, it should take about 30 minutes to complete your annual reconciliation.
You can log in using:
To register to pay your payroll tax online, you need:
Make sure you have all the necessary details before starting the online form.
Declare other states where you employed.
Declare the number of apprentices and trainees you employed during the year.
Total interstate wages comprise wage components liable for payroll tax in the state or territory where the interstate wages are paid. Read more on interstate wages and how to determine which state or territory wages are paid.
If you’re a member of a group and are claiming the threshold, or you’re the nominated group single lodger, you also need:
If you’re not claiming the threshold, you must provide the NSW client ID of your designated group employer (DGE), if known. If not known, provide the DGE’s name.
For more information, read the grouping page.
Information collected from you on the registration form helps us determine if you have a liability or entitlement. The information may be provided to third parties with your consent or as required or permitted by law. We will correct or update your personal information at your request. You can read our privacy page for more information.
We are partners in the Standard Business Reporting (SBR) initiative led by Australian Treasury. SBR provides a single secure sign-on via AUSkey for government online services, including your payroll tax annual return.
For more information on SBR, SBR-enabled services, SBR policies and other government agencies participating in SBR, visit the SBR website.