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Payroll tax exemptions

Not-for-profit organisations and religious institutions must apply for a payroll tax exemption in NSW. Some wages are also exempt, such as maternity leave, or have an exempt component.

Exempt wages and payments not liable for payroll tax

A list of wages that are exempt from payroll tax and payments that are not liable.
Contractor exemptions

Payments to contractors are liable for payroll tax unless an exemption applies.
Employers exempt from payroll tax

Find out if your organisation is eligible for a payroll tax exemption.
Apply for a payroll tax exemption

Learn how eligible organisations can apply for an exemption.
Exemption reviews

How to comply with an exemption review or report organisational changes.