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
All taxable fringe benefits under the Fringe Benefits Tax Assessment Act 1986 are liable for payroll tax. If the benefit is exempt or has a nil value, it’s not liable for payroll tax. For more information on values and exempt benefits, view the Fringe Benefits Tax Assessment Act 1986.
The table below provides the relevant gross-up rate for the following financial years:
| Period | Gross up rate |
|---|---|
| 01/07/2019 to 30/06/2020 | 1.8868 |
| 01/07/2018 to 30/06/2019 | 1.8868 |
| 01/07/2017 to 30/06/2018 | 1.8868 |
| 01/07/2016 to 30/06/2017 | 1.8868 |
| 01/07/2015 to 30/06/2016 | 1.9608 |
The value used for payroll tax is the NSW portion of the total of type 1 and type 2 aggregate amounts, multiplied by the type 2 gross-up rate.
The fringe benefit tax (FBT) year is from April to March, but for payroll tax purposes you can assume the rates apply from July to June.
You should declare the actual value of fringe benefits for each month.
If you have 15 months or more of fringe benefit payments, you can use the monthly estimate method. Otherwise, you must provide actual fringe benefit amounts.
For July to May, you must use 1/12 of the taxable value from your FBT return for the year ending 31 March, immediately before the current financial year.
The amount declared is the taxable value from your FBT return for the year ending 31 March, immediately before the annual reconciliation. For your annual calculation, add the NSW portion of the total type 1 and type 2 aggregate amounts, multiplied by the type 2 gross-up rate for the specific year.
A 2018 FBT return has:
The taxable value is ($80,000 + $150,000) × 1.8868 = $433,964. The monthly returns for 2019-20 can be estimated as $433,964 / 12 = $36,164
The 2019 FBT return has:
The taxable value that should be disclosed in the annual reconciliation for 2019 is ($90,000 + $160,000) × 1.8868 = $471,700.
If you pay fringe benefits in NSW and interstate and are unable to accurately calculate your NSW fringe benefits value, you can use a pro rata figure for your NSW FBT value, based on the ratio of NSW wages to total Australian wages.
The formula is total NSW wages (excluding fringe benefits) divided by total Australian wages (excluding fringe benefits) multiplied by the taxable value from your FBT return for the year ending 31 March immediately before the current financial year divided by 12.
The formula is total NSW wages (excluding fringe benefits) divided by total Australian wages (excluding fringe benefits) multiplied by the taxable value from your FBT return for the year ending 31 March immediately before the annual reconciliation.
For more information, read Revenue Ruling PTA 003 v3, and our common errors and case studies pages.
Use payroll tax assist to help you meet your payroll tax obligations. It'll show you what wages are taxable.