NSW Payroll Tax Calculator
Calculate New South Wales payroll tax for 2024–25. Rate: 5.7% on wages over $1,200,000 per year.
NSW Payroll Tax — 2024–25 Guide
New South Wales payroll tax is administered by Revenue NSW. The tax applies to employers whose total Australian wages exceed the NSW annual threshold of $1,200,000. For businesses operating in multiple states, the threshold is shared across the group.
Key Facts
- Rate: 5.7% on wages above the threshold
- Annual threshold: $1,200,000
- Monthly threshold: approximately $100,000
- Lodgement: Monthly returns, annual reconciliation
- Administered by: Revenue NSW
What is Included in NSW Taxable Wages?
Taxable wages include salaries, wages, bonuses, allowances, employer superannuation contributions, commissions, and certain contractor payments. Fringe benefits are included at the grossed-up value. Some wages are exempt — including wages paid to apprentices and trainees in some circumstances.
Lodgement and Payment
NSW employers must lodge monthly payroll tax returns and pay by the 7th of the following month. An annual reconciliation is due by 28 July each year. Employers with annual wages below $1.2M do not need to register.