NT payroll tax (≥$2.5M threshold, 5.5%)
NT payroll tax monthly + annual cycle.
highcurrentmonthly
Who must comply
Employers paying NT wages above threshold.
What triggers it
Wages > threshold.
When due
Monthly + annual reconciliation.
Evidence required
Payroll tax returns.
Max penalty
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Summary
Payroll Tax Act 2009 (NT). Threshold $2.5M annual wages; rate 5.5%. Concessional rates for regional + Aboriginal businesses.
Enforced by
Topics
taxpayroll-taxnt
Related obligations
- NTPay Northern Territory payroll tax when threshold metNT: 5.5% rate on Australian wages above the $2.5M tax-free threshold (from 1 July 2024).
- TASTas payroll tax (≥$1.25M threshold, 4-6.1%)Tasmania payroll tax tiered.
- QLDPay Queensland payroll tax when threshold metQLD: 4.75% rate on Australian wages above the $1.3M tax-free threshold (FY26).
- VICPay Victorian payroll tax when threshold metVIC: 4.85% rate on Australian wages above the $1,000,000 tax-free threshold (from 1 July 2025).
- NSWPay NSW payroll tax when threshold metNSW: 5.45% rate on Australian wages above the $1.2M tax-free threshold (FY26).
- WAPay Western Australian payroll tax when threshold metWA: 5.5% rate on Australian wages above the $1M tax-free threshold (FY26), with diminishing deduction up to $7.5M.
Frequently asked questions
- Who must comply with NT payroll tax (≥$2.5M threshold, 5.5%)?
- Employers paying NT wages above threshold.
- What triggers NT payroll tax (≥$2.5M threshold, 5.5%)?
- Wages > threshold.
- When is NT payroll tax (≥$2.5M threshold, 5.5%) due?
- Monthly + annual reconciliation.
- What evidence is required for NT payroll tax (≥$2.5M threshold, 5.5%)?
- Payroll tax returns.
Source: https://treasury.nt.gov.au/dtf/payroll-tax. Rules Mate is not a law firm. Always verify against the live regulator source before acting.