Payroll tax is a tax that is calculated on wages paid or payable. Employers (or groups of employers) with Australian annual wages of $2.5 million or more are required to be registered in the Northern Territory. Australian wages comprise both Northern Territory wages and all interstate wages.
From 1 July 2026 a payroll tax rate of 6.5% applies to employers and members of payroll tax groups with Australia-wide wages of $100 million or more. A 5.5% rate applies to all other employers.
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.
