Payroll Tax Resources
Official payroll tax rates and thresholds come from each state or territory revenue office.
About This Tool
Payroll tax is a state and territory tax on wages paid by employers. It is not an ATO tax. Each jurisdiction sets its own threshold, rate, grouping, levy and lodgement rules. SoftwareHQ does not calculate payroll tax on this page.
Why This Matters for Australian Businesses
If your total Australian wages exceed the threshold in a state or territory where you pay wages, you may need to register and lodge with that revenue office. Group employers typically share one threshold. Under-registration and underpayment can attract penalties and interest. Confirm current rules with the office that administers the tax where you employ.
How to Use These Official Resources
- Open the national payroll-tax directory for the current rates-and-thresholds table and links
- Open the revenue office for each state or territory where you pay wages
- Use that office’s published rates, thresholds, grouping rules and, where offered, its own calculator
- Do not use SoftwareHQ figures or a stored table as a payroll tax return
Key Rules & Thresholds
- Payroll tax is administered by state and territory revenue offices, not the ATO
- Rates, thresholds, deductions, levies and due dates differ by jurisdiction and by financial year
- Group employers generally share a single threshold across related entities
- Employers who pay wages in more than one state or territory usually register in each relevant jurisdiction and apportion the threshold
- Some offices publish their own payroll tax calculators — use those, not this site
- This page does not estimate liability and does not display a SoftwareHQ rate table
Official Resources
- payrolltax.gov.au — current rates and thresholds
- Revenue NSW — payroll tax rates and thresholds
- State Revenue Office Victoria — current payroll tax rates
- Queensland Revenue Office — payroll tax rates and thresholds
- RevenueSA — payroll tax rates and thresholds
- RevenueWA — calculating payroll tax
- State Revenue Office Tasmania — payroll tax rates and thresholds
- NT Territory Revenue Office — payroll tax rates and thresholds
- ACT Revenue Office — payroll tax
DisclaimerThis page provides general information only and does not constitute financial, tax or employment advice. Consult a registered tax agent, accountant or the relevant government agency for advice specific to your situation.