• Skip to content
  • Skip to navigation
Revenue NSW logo
  • About us
  • Help centre
  • News
  • Login
  • Contact us
  • Home
  • Taxes, duties, levies and royalties Expand this menu
    Return to previous menu Taxes, duties, levies and royalties
    • Make a payment
    • Payroll tax
    • Land tax
    • Transfer duty
    • More options
  • Fines and fees Expand this menu
    Return to previous menu Fines and fees
    • Pay your fine
    • Request a review
    • Nominate someone else
    • Overdue fines and fees
    • More options
  • Grants and schemes Expand this menu
    Return to previous menu Grants and schemes
    • First home owner grant
    • First home buyer assistance
    • HomeBuilder
    • Previous schemes
    • More options
  • Unclaimed money Expand this menu
    Return to previous menu Unclaimed money
    • Search for unclaimed money
    • Make a claim
    • Lodge unclaimed money
    • More options
  • About us
  • Help centre
  • News
  • Login
  • Contact us
alert icon

Read more about HomeBuilder and other relief measures to help customers impacted by COVID-19.

Taxes, duties, levies and royalties
  • About

    How to meet your obligations and make payments.

  • Land tax

    Paying tax on property you own.

  • Payroll tax

    Calculate and lodge tax on the wages paid by your business.

  • Transfer duty

    Calculate and pay transfer (stamp) duty on purchases.

  • Royalties

    We collect and audit mineral resources royalties.

  • Gaming and wagering

    We collect gaming and wagering taxes.

  • Health insurance levy

    For businesses that provide health benefits to contributors.

  • Insurance duty

    Providers of general and life insurance pay a duty.

  • Parking space levy

    Aims to reduce traffic congestion in Sydney's busiest areas.

  • Foreign buyers and land owners

    Surcharge fees that apply to residential land.

  • Motor vehicle duty

    Duty applies to some vehicle registrations and transfers.

  • Passenger service levy

    Applies to authorised taxi and booking service providers.

  • Emergency services levy

    We collect funds to support emergency services in NSW.

  • Income tax equivalent regime

    How government and the private sector compete

  • Home
  • Taxes, duties, levies and royalties
  • Payroll tax
  • Wages
  • Superannuation
Listen

Superannuation

Employer superannuation contributions are considered wages and are liable for payroll tax.

They include contributions paid or payable:

  • to a superannuation fund
  • as a superannuation guarantee charge
  • to any provident or retirement fund or scheme
  • as salary sacrifice arrangements
  • as lump sums paid on behalf of a class of employees
  • as any form of superannuation
  • to contractors under a relevant contract.

If an employee makes after-tax contributions into any superannuation fund, including one administered by the employer, they aren't superannuation contributions made by the employer and aren't liable for payroll tax.

Any penalty component of a superannuation guarantee charge isn't liable.

Defined-benefit funds

Employer contributions to a defined-benefit fund are determined through regular actuarial valuations, which includes calculating the contribution required to meet the cost of accruing future benefits for existing members of the fund.

As with other superannuation contributions, payments made to a defined-benefit fund are liable for payroll tax. Top-up payments to defined-benefit schemes for service post 1 July 1996 are a wage and liable for payroll tax.

For more information, read Revenue Ruling PTA 040.

Common errors

All contributions to superannuation made on behalf of an employee or director are liable for payroll tax. Common errors involve not including:

  • superannuation payments made to employees
  • additional payments that exceed the superannuation guarantee
  • superannuation payments made outside the payroll system to directors of the business
  • payments made to an employee’s superannuation fund under salary sacrifice arrangements
  • payments made to a relevant contractor’s superannuation
  • top-up payments made to defined-benefit superannuation funds
  • directors’ superannuation.

Payroll tax assist

Use payroll tax assist to help you meet your payroll tax obligations. It'll show you what wages are taxable.

  • Previous
    Shares and options
  • Back to top
  • Next
    Termination payments

Quick links

  • Make a payment

  • Online services

  • Use a calculator

  • Forms and publications

  • Data and statistics

  • What's happening now

  • Legislation and rulings

  • Compliance program

    • Facebook
    • Twitter
    • LinkedIn
    • Email
  • Download or print PDF
  • Taxes, duties, levies and royalties
  • Fines and fees
  • Grants and schemes
  • Unclaimed money
  • Terms
  • Privacy
  • Accessibility
  • Sitemap
  • nsw.gov.au
  • Twitter
  • YouTube
  • LinkedIn