Payroll Tax Calculator — All States
Enter your annual wages bill to compare payroll tax obligations across all eight Australian states and territories for 2024–25.
| State | Threshold | Rate | Est. Payroll Tax |
|---|
Estimates are based on wages entered. Grouping provisions, variable thresholds, and monthly employer status may affect your actual liability. See individual state pages below for detailed calculations.
Payroll Tax by State — 2024–25 Rates
Payroll tax is levied by each state and territory on employers whose wages exceed a set annual threshold. The tax applies only to wages above that threshold — so if your wages are $1.5M and the threshold is $1M, you only pay tax on $500,000.
State-by-State Summary
| State | Threshold | Rate | More Info |
|---|---|---|---|
| NSW | $1,200,000 | 5.7% | NSW Calculator |
| VIC | $700,000 | 4.85% | VIC Calculator |
| QLD | $1,300,000 | 4.5% | QLD Calculator |
| SA | $1,500,000 | 4.5% | SA Calculator |
| WA | $1,000,000 | 5.5% | WA Calculator |
| TAS | $1,250,000 | 4.0% | TAS Calculator |
| NT | $1,500,000 | 5.5% | NT Calculator |
| ACT | $2,000,000 | 6.9% | ACT Calculator |
What Counts as Taxable Wages?
Taxable wages generally include: salaries and wages, bonuses, allowances, employer superannuation contributions, fringe benefits (grossed up), and payments to contractors in some circumstances. Each state has specific rules — check with the relevant revenue office.