Home > Payroll Tax

Payroll Tax

Payroll Tax - General

Payroll tax is a general purpose tax imposed on wages paid by employers. The revenue is paid into the Central Holding Authority of the Territory, which is used to meet the costs of essential public services such as education, health, law and order, and public safety.

From 1 July 2011, the rate of tax and the annual threshold before it becomes payable is 5.5 per cent and $1 500 000 respectively. For historical rates and thresholds, click here.

For more information on the 2011-12 Budget payroll tax changes, please refer to Revenue Circular RC-PRT-006.

For a summary of the Northern Territory payroll tax scheme and obligations of employers, refer to the Employers' Guide to Payroll Tax in the Northern Territory or click on the link below to take you directly to a particular topic.

Who must register for Payroll Tax

Exempt Employers

Wages subject to NT Payroll Tax

Definition of Wages

Exempt Wages and Other non-liable payments

Payroll Tax returns

Calculation of Payroll Tax

Grouping

Administration

Checklist of Taxable Wages  

Payroll Tax Waiver - Queensland Flood Recovery

On 28 January 2011 the Treasurer announced a payroll tax waiver for Territory employers that provide additional paid leave to Territory employees who volunteer with the Queensland flood recovery effort. See RC-PRT-005 or call TRO for more information.

Standard Business Reporting

Standard Business Reporting (SBR) and the use of an AUSkey credential went live on 1 July 2010. Click here for more information.