Visit the key dates for payroll tax webpage and schedule these dates in your calendar to avoid missing lodgement dates and additional costs associated with late lodgement.
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Learn how to register for payroll tax in New South Wales with Revenue NSW or reactivate a cancelled registration.
On this page
Who needs to register
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 2025-26 financial year
Days in the month
Threshold
28
$92,055
30
$98,630
31
$101,918
Read the thresholds and rates page for more details, including the thresholds and tax rates for previous financial years.
Understanding the threshold entitlement
Several factors determine whether your business can claim the full threshold entitlement.
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.
Certain organisations—such as charities, not-for-profits, and public benevolent institutions—may be eligible for a payroll tax exemption in New South Wales.
What happens if your application is approved?
If your application is successful, your organisation will be registered as exempt from payroll tax for up to three years. You won’t need to pay payroll tax during this period unless your organisation’s circumstances change. It’s your responsibility to notify Revenue NSW of any changes that may affect your exemption.
What happens if your application is declined?
If your exemption application is not approved, and you haven’t already registered for payroll tax, you’ll need to do so and begin paying payroll tax from the applicable date.
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 monthly and/or annual threshold entitlement.
If none of the members qualify as DGE, or they wish to lodge a joint return, a Group Single Lodger (GSL) must be nominated, and they must lodge and pay payroll tax on behalf of all members of the group.
After you submit you will receive an acknowledgement message on screen including a lodgement reference number. We will also issue a letter of confirmation, containing your Client ID and new Correspondence ID.
You will need your Client ID if you want to contact us.
Email
If you do not have an ABN or an Australian bank account, email payrolltax@revenue.nsw.gov.au to request a manual registration form.
Privacy policy
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.
