Payroll tax is a state and territory tax that is calculated on wages paid or payable. Employers (or groups of employers) with Australian wages of $1.5 million or more are required to be registered in the Northern Territory. Australian wages comprise both Northern Territory wages and all interstate wages.
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 $1.5 million, payroll tax will be calculated at 5.5%.