Over the threshold
Over the payroll tax threshold? What to do next
Registering in each state, the monthly and weekly thresholds, grouping, and what happens in the annual return.
Payroll tax is self-assessed: you must register with each state and territory where you pay taxable wages once your Australia-wide wages (or your group's) exceed the threshold.[1] It is collected monthly but it is an annual tax, based on the wages paid in the whole financial year,[2] so the annual return settles the year.
Step by step
- Watch the monthly figure. Most offices test a monthly (or weekly) threshold against total Australian wages: see the table below.
- Register on time. NSW and Western Australia want you registered within 7 days after the month in which you go over; Queensland within 7 days of the first month in which wages exceed $25,000 a week.[3],[4],[5] Registration takes your wage history: NSW asks for wages for the current year and the 4 previous ones.[3]
- Check grouping. If related businesses are grouped, the group's wages decide whether you register, and one member claims the threshold.[1],[6] See grouping.
- Lodge monthly. Returns are generally due on the 7th of the next month.[6] See due dates.
- Reconcile in July. The annual return (21 July, or 28 July in NSW, SA and the ACT) works out the tax for the whole year with your real threshold share.[7]
Registration thresholds
| State or territory | Register when Australian wages are above |
|---|---|
| New South Wales | $92,055 to $101,918 a month[8] |
| Victoria | $83,333 a month[9] |
| Queensland | $25,000 a week[5] |
| Western Australia | $83,333 a month[4] |
| South Australia | $125,000 a month ($28,846 a week)[10] |
| Tasmania | $24,038 a week during a month[11] |
| Australian Capital Territory | $145,833.33 a month[12] |
| Northern Territory | $208,333 a month[7] |
If you registered late
The revenue offices audit employers and match data with the ATO. Penalties may apply for failing to register on time, for not registering in every state where you pay wages, and for not registering a related entity under the grouping rules. Employers who voluntarily declare their liabilities may receive significantly lower penalties than those who do not.[1]
Common questions
Questions people in Australia search for, answered from the official sources.
Do I need to register for payroll tax?
You must register in each state or territory where you pay taxable wages once your Australia-wide wages (or your group's) are above the threshold. Most states test this monthly: for example NSW and WA require registration within 7 days after the month in which you go over.[1],[3],[4]
What wage level triggers payroll tax registration?
The monthly or weekly threshold of each state: NSW $92,055 to $101,918 a month; Victoria $83,333; Queensland $25,000 a week; WA $83,333; SA $125,000 a month ($28,846 a week); Tasmania $24,038 a week during a month; ACT $145,833.33; NT $208,333 a month.[4],[5],[7],[8],[9],[10],[11]
Guides
- Multi-state calculatorAll 8 jurisdictions at once, with the threshold shared by state
- Interstate wagesHow each state shares its threshold, with the official examples
- GroupingWhen related businesses count as one employer
- Regional ratesVictoria 1.2125% and the Queensland 1% discount
- Thresholds historyEvery state, 2021-22 to 2026-27
- Due datesMonthly returns and the 21 or 28 July annual return
- What changed in 2026-27New ACT brackets, NT 6.5% rate
- Payday SuperSuper due within 7 business days of payday from 1 July 2026
Sources
- Registration · Australian Revenue Offices (payrolltax.gov.au). checked 11 November 2026; page says “Last updated on: 10/07/2024”
- Explanatory statement to the Payroll Tax Determination 2026 · ACT Legislation Register. checked 11 November 2026
- Register for payroll tax · Revenue NSW. checked 11 November 2026; page says “Last updated: 01 June 2026”
- Registration: Payroll Tax Employer Guide · Department of Treasury and Finance (WA). checked 11 November 2026; page says “Last updated: 14 March 2026”
- Register for payroll tax · Queensland Revenue Office. checked 11 November 2026; page says “Last updated: 15 April 2026”
- Lodging payroll tax returns · Australian Revenue Offices (payrolltax.gov.au). checked 11 November 2026; page says “Last updated on: 09/06/2026”
- Payroll tax rates and thresholds (all states and territories) · Australian Revenue Offices (payrolltax.gov.au). checked 11 November 2026; page says “Last updated on: 28/10/2026”
- Payroll tax thresholds and rates · Revenue NSW. checked 11 November 2026; page says “Last updated: 01 July 2026”
- Payroll tax (current rates) · State Revenue Office Victoria. checked 11 November 2026; page says “Updated: 29 September 2026”
- Register for payroll tax · RevenueSA. checked 11 November 2026
- Registration · State Revenue Office of Tasmania. checked 11 November 2026; page says “Last published on: 28/08/2025”
- Taxation Administration (Amounts and Rates—Payroll Tax) Determination 2026 (DI2026-151) · ACT Legislation Register. checked 11 November 2026
Every figure on this page comes from the official pages above. We re-read them with the checks described here; if a page changes, the figure is re-checked before it stays on the site.
General information, not tax advice. Figures and formulas are taken from the official revenue office pages and legislation linked on each page. Payroll tax depends on facts this site cannot check (what counts as wages, exemptions, grouping, contractors). Confirm your liability with the revenue office of each state where you pay wages, or with a registered tax agent.