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.
We collect and audit mineral resources royalties.
We collect gaming and wagering taxes.
For businesses that provide health benefits to contributors.
Providers of general and life insurance pay a duty.
Aims to reduce traffic congestion in Sydney's busiest areas.
Surcharge fees that apply to residential land.
Duty applies to some vehicle registrations and transfers.
Applies to authorised taxi and booking service providers.
We collect funds to support emergency services in NSW.
How government and the private sector compete
Our online calculator helps you work out the monthly tax you must pay. When you have done your calculation, make the payment by the due date or tell us if it’s a nil liability.
Your monthly payment or ‘nil remittance’ 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:
Check the monthly threshold when using the monthly calculator.
Make sure you have everything you need before using the calculator.
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:
For more information, read the grouping page.
You can save the information entered and return to complete the form later. You can see previous monthly calculations and modify the calculation for each month. All saved monthly calculations can be viewed through the ‘Return History Summary’ screen.
The payroll tax rate is 5.45 per cent. From 1 July 2018, the threshold is $850,000. 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 $850,000) / 365 = $72,192 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 - $72,192) x 5.45% = $2,333.04 |
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 $850,000) / 365 = $69,863 If employing for less than a full month, |
| (NSW wages x threshold) / Employer's total Australian wages | ($115,000 x $69,863) / $165,000 = $48,692 |
| Calculation of employer's tax payable for the period | |
| (Employers NSW wages - threshold for the period) x tax rate on the balance | ($115,000 - $48,692) x 5.45% = $3,613.79 |
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 $850,000) / 365 = $69,863 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 $69,863) / $200,000 = $45,411 |
| Calculation of employer's tax payable for the period | |
| (Employers NSW wages - threshold for the period) x tax rate on the balance | ($80,000 - $45,411) x 5.45% = $1,885.10 |
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 21 July, or the next business day if that date falls on a weekend.
If you have all the required information, it should take about thirty minutes to complete your annual reconciliation.
Remember
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.