Payroll tax is a state and territory tax that is calculated on wages paid or payable. Employers (or groups of employers) with Australian annual wages of $1.5 million or more, or monthly wages of $125,000 or more, are required to be registered in the Northern Territory. Australian wages comprise both Northern Territory wages and all interstate wages. The payroll tax rate in the Northern Territory is 5.5% for the 2024-25 financial year.
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.
