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Taxable wages for payroll tax

Payroll tax in NSW is assessed on the gross Australian wages paid or payable to employees by an employer or group of employers.

A-Z list of liable, exempt and non-liable payments

A quick guide for what to include in your payroll tax returns.
Allowances

Learn how to declare allowances and which allowances have exemptions.
Apprentice and trainee wages

Correctly apply the rebate for apprentices and trainees recognised by Training NSW.
Bonuses and commissions

How to correctly declare bonuses and commissions, and avoid common errors.
Contractors

Payments to contractors are liable for payroll tax unless an exemption applies.
Directors' wages

Taxable wages paid or payable to directors must be declared in your payroll tax returns.
Employment agencies

Understand who is liable for payroll tax when workers are sourced by employment agencies.
Fringe benefits

All taxable fringe benefits are liable for payroll tax. Learn about values and exempt benefits.
Interstate wages

Calculate your tax-free threshold when your business pays interstate wages.
JobKeeper payments

How JobKeeper payments were treated for payroll tax, which components were liable and exempt.
Nexus provisions

Nexus provisions help you determine in which jurisdiction you need to pay payroll tax.
Salary sacrifice

Understand salary sacrifice packages and arrangements and how payroll tax applies.
Shares and options

Correctly calculate the value of the shares and options component of your taxable wages.
Superannuation

All contributions are liable for payroll tax. See common errors to avoid.
Termination payments

Outlines the termination payments that are liable and exempt from payroll tax.
Wages paid by or to third parties

Learn how to correctly declare these wages in your payroll tax returns.
Workers compensation

How workers compensation payments are treated for payroll tax.