Pay ACT payroll tax when threshold met
ACT: 6.85% rate on Australian wages above the $2M tax-free threshold (FY26).
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Who must comply
Employers paying Australian wages above the ACT threshold.
What triggers it
Wages above threshold; group nomination.
When due
Monthly by 7th of following month; annual reconciliation 21 July.
Evidence required
Monthly returns via ACT Revenue Online, wage records.
Max penalty
Tax shortfall + interest + penalty tax
Summary
ACT payroll tax under the Payroll Tax Act 2011 (ACT). FY26 threshold: $2M annual ($166,667 monthly), 6.85% standard rate. Mental health levy 0.5% from $50M payrolls. Returns lodged monthly via ACT Revenue Online.
Enforced by
Source legislation
Topics
taxpayroll-taxstate
Related obligations
- 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.
- SAPay South Australian payroll tax when threshold metSA: 4.95% rate on Australian wages above the $1.5M tax-free threshold (FY26).
- TASPay Tasmanian payroll tax when threshold metTAS: 4.0% / 6.1% on Australian wages above the $1.25M tax-free threshold (FY26).
Frequently asked questions
- Who must comply with ACT payroll tax when threshold met?
- Employers paying Australian wages above the ACT threshold.
- What triggers ACT payroll tax when threshold met?
- Wages above threshold; group nomination.
- When is ACT payroll tax when threshold met due?
- Monthly by 7th of following month; annual reconciliation 21 July.
- What is the maximum penalty for ACT payroll tax when threshold met?
- Tax shortfall + interest + penalty tax
- What evidence is required for ACT payroll tax when threshold met?
- Monthly returns via ACT Revenue Online, wage records.
Source: https://revenue.act.gov.au/payroll-tax. Rules Mate is not a law firm. Always verify against the live regulator source before acting.