New South Wales payroll tax (FY26)
Administered by Revenue NSW under state payroll tax law. Standard rate 5.45% on Australian taxable wages above the $1.2 million threshold.
$1.2 million
Annual threshold
5.45%
Standard rate
Monthly
Returns
Rate + thresholds in detail
- Annual tax-free threshold: $1.2 million of Australian taxable wages.
- Monthly threshold: $100,000.
- Standard rate: 5.45%.
- Additional levies / structure: Mental health levy +0.5% above $1.5M for some groups
Returns + reconciliation
- Return cadence: Monthly by 7th of following month.
- Annual reconciliation: Annual reconciliation 28 July.
Grouping
Group employers share a single threshold across all members.
Sources
Compare to other states: VIC ($900,000) · QLD ($1.3 million) · WA ($1 million) · SA ($1.5 million) · TAS ($1.25 million) · NT ($1.5 million) · ACT ($2 million)