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Payroll tax

This state tax is paid by employers and is assessed on the wages paid to employees in a financial year. Learn about lodging returns, registering for payroll tax, and how to calculate taxable wages.

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Bulk Billing Support Initiative

The legislation in relation to the treatment of contractor payments made to general practitioners in medical centres has been given assent and is now law.

More details are available on the 2024-2025 State Budget page.

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Lodge returns, set up payments and change your business details.
Getting started with payroll tax

If your business is new to payroll tax, or just learning about it for the first time, find out more about the laws and your obligations.
Registration

Businesses that pay wages in NSW must register for payroll tax when their total monthly Australian wages exceed the monthly threshold.
Lodge and pay returns

All businesses registered for payroll tax must lodge an annual return each financial year, and pay payroll tax monthly or annually.
Taxable wages

Payroll tax in NSW is calculated on the gross Australian wages paid to employees by employers. Learn about rebates and how to calculate exempt components.
Grouping

Understand the different ways businesses can be grouped for payroll tax, and which business in a group can claim the tax-free threshold.
Exemptions

Not-for-profits and religious institutions may apply for a payroll tax exemption. Some wage types, such as maternity leave, are also exempt.
Audits, penalties and compliance

Revenue NSW is responsible for collecting payroll tax. Learn about our processes that ensure businesses pay the correct amount on time.
Industry specific guidance

Certain industries have unique payroll tax issues or complex employment structures which can lead to errors in payroll tax returns.
Legal resources

Find useful practice notes, rulings, summaries of cases, and relevant acts to help you interpret payroll tax legislation for your business.