As an employer who pays wages in NSW, you must register for payroll tax if, during any one month, your total Australian wages are above the relevant monthly threshold.
If you're a member of a group, the total Australian wages paid or payable by all members of the group determines whether you should register for payroll tax. For more information, read our common errors page.
If your estimated tax payable in a financial year is:
To register as a customer, you will need to give us information about yourself or your business.
You should monitor your wage levels and register for payroll tax within seven days, after the month when your total Australian wages go above the monthly threshold.
The monthly threshold is calculated using the number of days in the month, divided by the number of days in the year, multiplied by the yearly threshold.
The monthly threshold amounts are:
|Days in the month||Threshold|
To see rates and thresholds for previous years, read the rates and thresholds page.
You can find more information on payroll tax threshold errors on our common errors page.
Several factors determine whether you get the full threshold entitlement. These include:
If you start or stop employing in NSW within a financial year you’re not entitled to the full threshold. You’ll receive a proportion of the threshold equal to the number of days you employ to the number of days in a year.
If you pay wages in another Australian state or territory, the threshold is calculated as a proportion equal to the ratio of NSW wages to total Australian wages. For example, if 80 per cent of your total wages are paid in NSW, you’re entitled to 80 per cent of the threshold.
If your business is part of a group of businesses, only one threshold applies to the whole group.
Before you register, you must determine your grouping status.
If you’re not grouped with any other business, you must register as a non-grouped employer.
If you’re grouped with another business, you must register as a grouped employer, but you must know your grouped status.
There are two options:
For more information on DGE and Group Single Lodger read our grouping page.
Make sure you have all the necessary details before starting the online form.
Once you start, you can’t save your work and complete the form later. If you exit before completing the form, you will need to start again.
|Client ID||If you are already a registered client for any other revenue type, you will need to enter your existing Client ID. Your Client ID is generally included on correspondence from us.|
|Your ABN||You can retrieve your business name and type of business from the Australian Business Register. If you have an ARBN issued by ASIC and you do not have an ABN, please contact us for information on how to register. |
If the business is a trust you must enter the trustee's ABN. If the trustee does not have an ABN please contact us for more information on how to register.
|Contact details||Business address, contact name and daytime telephone number.|
|Your bank account details||If you have an overseas bank account, please contact us for information on how to register.|
NSW and interstate wages for the current year, plus the four previous years. Wages include:
See the checklist of liable and exempt items for more information.
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.