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
Source: https://revenue.act.gov.au/payroll-tax. Rules Mate is not a law firm. Always verify against the live regulator source before acting.