Pay Northern Territory payroll tax when threshold met
NT: 5.5% rate on Australian wages above the $1.5M tax-free threshold (FY26).
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Who must comply
Employers paying Australian wages above the NT threshold.
What triggers it
Wages above threshold; group nomination.
When due
Monthly by 7th of following month; annual reconciliation 21 July.
Evidence required
Monthly returns via TRO, wage records.
Max penalty
Tax shortfall + interest + penalty tax
Summary
NT payroll tax under the Payroll Tax Act 2009 (NT). FY26 threshold: $1.5M annual ($125,000 monthly), 5.5% standard rate. Returns lodged monthly via Territory Revenue Online; annual reconciliation by 21 July.
Enforced by
Source legislation
Topics
taxpayroll-taxstate
Source: https://nt.gov.au/employ/payroll-tax. Rules Mate is not a law firm. Always verify against the live regulator source before acting.