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Rules Mate
New South Wales/NSW

New South Wales payroll tax (FY2026-27)

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: $92,055 (28-day month) / $98,630 (30-day) / $101,918 (31-day).
  • Standard rate: 5.45%.
  • Rate tiers, threshold mechanics and surcharges: 5.45% on wages above the threshold. Flat tax-free threshold, apportioned by the share of Australian wages paid in NSW and by days employed; only one group member claims it.

Returns + reconciliation

  • Return cadence: Monthly by the 7th of the following month.
  • Annual reconciliation: Annual reconciliation by 28 July.

Grouping

Only one group member (the designated group employer) can claim the threshold; non-threshold claimers get none.

Sources

Compare to other states: VIC ($1 million) · QLD ($1.3 million) · WA ($1 million) · SA ($1.5 million) · TAS ($1.25 million) · NT ($2.5 million) · ACT ($1.75 million)