Payroll Tax Calculator: All States
How it works and how to use the result
| State | Annual threshold | Rate (2026–27) |
|---|---|---|
| NSW | A$1,200,000 | 5.45% |
| VIC | A$1,000,000 | 4.85% (regional 1.2125%); deduction phases out between A$3M and A$5M; surcharges above A$10M of Australian wages |
| QLD | A$1,300,000 | 4.75% (4.95% above A$6.5M); deduction phases out; mental health levy above A$10M |
| WA | A$1,000,000 | 5.5%; deduction phases out |
| SA | A$1,500,000 | Phased in between A$1.5M and A$1.7M; 4.95% above A$1.7M (maximum deduction A$600,000) |
| TAS | A$1,250,000 | 4% to A$2M, 6.1% above |
| ACT | A$1,750,000 | 6.75% to A$20M; banded up to 8.75% above A$150M (from 1 July 2026) |
| NT | A$2,500,000 | 5.5%; 6.5% for groups with A$100M+ Australian wages (from 1 July 2026) |
Simplified model for planning. Grouping, interstate wage allocation, exemptions, deduction phase-outs, surcharges and contractor provisions can change your liability. Always confirm with your state revenue office.
Frequently asked questions
What counts as wages for payroll tax?
Salaries, super contributions, fringe benefits, bonuses, directors' fees and some contractor and employment-agency payments.
What is payroll tax grouping?
Related businesses, through common control or shared employees, can be grouped and share one threshold.
Do I pay payroll tax in every state I employ in?
You register in each state where you pay wages once total Australian wages exceed the relevant threshold, and the threshold is apportioned by state.
Is payroll tax the same as PAYG withholding?
No. PAYG withholding is income tax withheld from employees' pay for the ATO. Payroll tax is a state tax paid by the employer.