Registration for Payroll Tax - New South Wales


You will need to register for payroll tax if you are an employer and your total Australian wages exceed the relevant monthly threshold.

Payroll tax is a state tax that is calculated on wages paid or payable. Australian wages comprise both New South Wales wages and all interstate wages. The monthly threshold amounts are:

  • $92,055 in a month with 28 days
  • $98,630 in a month with 30 days
  • $101,918 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 2022-23 financial year, if your total annual Australian taxable wages exceed $1,200,000, payroll tax will be calculated at 5.45%.

Service type


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


Registration for payroll tax will continue for the duration that you are liable to pay payroll tax.


Application process


You must lodge your registration within 7 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.