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Employers who pay wages in New South Wales must register for payroll tax with Revenue NSW when their total monthly Australian wages are more than the monthly payroll tax threshold.
Your business must register for payroll tax with Revenue NSW if:
it pays wages in New South Wales, and
its total Australian wages are more than the monthly threshold during any month.
If your business is part of a group, you must register as a grouped employer if the total Australian wages of all businesses in the group are more than the monthly threshold during any month.
Monthly threshold amounts for the 2023/24 financial year
Days in the month
Threshold
28
$92,055
30
$98,630
31
$101,918
Read the rates and thresholds page for more details, including the thresholds and tax rates for previous financial years.
Is your business eligible for an exemption?
Some types of organisations, such as charities, may be eligible for an exemption from payroll tax.
If you pay wages in another Australian state or territory the threshold is calculated as a proportion equal to the ratio of New South Wales wages to total Australian wages.
For example, if 80 per cent of your total wages are paid in New South Wales you are entitled to 80 per cent of the threshold.
Due date for registration
You should monitor your wage levels and register for payroll tax within 7 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.
Information required for registration
Ensure you have all the necessary details ready before you start the registration process.
Once you start you will not be able to save your work and complete the form later.
If you exit before completing the form you will need to start again.
If you want to return to a previous page select the “back” button. If you select this button you will lose all the information on the page you are working on.
Non-grouped business
If you are not grouped with any other businesses you must register as a non-grouped employer.
Grouped business
If you are grouped with another business you must register as a grouped employer.
There are two options:
Grouped employers must nominate a Designated Group Employer (DGE) for their group. If you are not the DGE you do not receive any threshold entitlement and are known as a Non-Threshold Claimer. To qualify as a DGE your wages must be more than the group's threshold entitlement.
If none of the members qualify as DGE, or they wish to lodge a joint return, a Single Lodger (SL) must be nominated, and they must lodge and pay payroll tax on behalf of all members of the group.
Read the grouping page for more details on DGE and SL.
What happens after registration
After you submit your registration you will receive:
an acknowledgement message with a lodgement reference number, and
a Client ID if you are a new payroll tax customer.
You will need to quote your Client ID whenever you contact us.
Once registered you must start paying payroll tax to Revenue NSW. If your estimated tax payable in New South Wales for a financial year is:
$20,000 or less you can pay monthly or annually, or
Information collected 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.