Pay NSW payroll tax when threshold met
NSW: 5.45% rate on Australian wages above the $1.2M tax-free threshold (FY26).
Who must comply
Employers with Australian wages above the NSW threshold (including grouping).
What triggers it
Wages above the threshold; grouping.
When due
Monthly returns by 7th of following month; annual reconciliation by 28 July.
Evidence required
Monthly returns via Revenue NSW, wage records, group nomination.
Max penalty
Tax shortfall + interest + penalty tax up to 75%
Summary
NSW payroll tax applies to employers paying Australian wages above the threshold under the Payroll Tax Act 2007 (NSW). FY26 threshold: $1.2M annual ($100K monthly), 5.45% standard rate (mental health levy surcharge of 0.5% above $1.5M payroll for some groups). Monthly returns due 7th of following month; annual reconciliation by 28 July.
Enforced by
Source legislation
Topics
Source: https://revenue.nsw.gov.au/taxes-duties-levies-royalties/payroll-tax. Rules Mate is not a law firm. Always verify against the live regulator source before acting.