Registration for Payroll Tax - New South Wales

Description

Payroll tax is a state tax that is calculated on wages paid or payable. Employers (or groups of employers) with Australian wages exceeding the monthly threshold amounts are required to be registered in New South Wales. Australian wages comprise both New South Wales wages and all interstate wages. The monthly threshold amounts are:

  • $71,311 in a month with 29 days
  • $73,770 in a month with 30 days
  • $76,230 in a month with 31 days.

In general, any remuneration attributed to employees is included in your total Australian wages. Common items are wages, salaries, commissions, bonuses, allowances, directors fees, fringe benefits, payments in kind, eligible termination payments and superannuation contributions.

For the 2019-20 financial year, if your total annual Australian taxable wages exceed $900 000, payroll tax will be calculated at 5.45%.

Service type

Licence

A licence defines the need to obtain recognition / certification and registration to undertake a certain business activity.

Forms

Task Business Structure Resources
Apply All NSW Payroll Tax - Registration (Opens in new window)

Act(s) name

Payroll Tax Act 2007 New South Wales

Application process

Apply

You must lodge your registration within seven days after the month in which your wages first exceed the threshold amount.

Administering agency

Department of Customer Service

Revenue NSW

Contact details

Contact Email, Phone and Address Details for this service in simple two column table format, header then data.

Please use these contact details for help or more information:

Payroll Tax Client Services

Revenue NSW

Department of Customer Service

Mailing address: GPO BOX 4042
Sydney, New South Wales 2001
Phone: 1300 139 815
Phone: 02 7808 6904
Email: payrolltax@revenue.nsw.gov.au
Website: Revenue NSW (Opens in new window)