Payroll Tax Threshold Calculator

Estimated payroll tax liability by state, using each jurisdiction's annual threshold and rate.

Payroll tax thresholds and rates are set independently by each state and change with almost every state budget — our research for this tool found genuinely conflicting figures across multiple otherwise-reliable sources for several states. Treat every figure here as a starting estimate only and confirm the exact current threshold and rate with the relevant state revenue office before relying on it for a client.

NSW

VIC

QLD

TAS

ACT

Rates & assumptions used in this calculator

NSW: $1,200,000 annual threshold, 5.45% flat rate — confirmed directly from Revenue NSW's own published rates page, unchanged since 2020.
VIC: $900,000 annual threshold (regional employers get a discounted 2.425% rate), 4.85% general rate, plus a mental health and wellbeing surcharge of 0.5% on Victorian wages above $10M (rising to 1% above $100M when combined with the COVID-19 debt surcharge). Some sources show a $700,000 or $1,000,000 threshold instead — this is one of the figures we couldn't fully reconcile.
QLD: $1,300,000 annual threshold, 4.75% rate (rising to 4.95% for employers with Australia-wide wages over $6.5M).
SA: $1,500,000 annual threshold, sliding scale from 0% up to 4.95% for wages between the threshold and $1.7M, flat 4.95% above that.
WA: $1,000,000 annual threshold, 5.5% rate, tapered for wages between $1M and $7.5M.
TAS: two-tier structure — 4.0% between $1,250,000 and $2,000,000, rising to 6.1% above $2,000,000.
ACT: $1,750,000 annual threshold (increased from 1 July 2026), tiered general rate based on Australia-wide group wages: 6.75% up to $20M, 6.85% $20M–$50M, 7.35% above $50M — this tool applies a flat 6.75% and doesn't model the group-wage tiering.
NT: $1,500,000 annual threshold, 5.5% rate.
None of the state-specific surcharges, regional discounts, grouping provisions (related entities combining wages), or interstate apportionment rules are modelled — this tool assumes a single standalone employer with all wages in the selected state.

Compiled from state revenue office publications and multiple third-party payroll tax guides as at July 2026, cross-checked where possible. Given real discrepancies found between sources, this calculator carries more uncertainty than the others in this suite — always verify directly with the relevant state revenue office (e.g. revenue.nsw.gov.au, sro.vic.gov.au, qro.qld.gov.au, revenuesa.sa.gov.au, wa.gov.au/dfins, sro.tas.gov.au, revenue.act.gov.au, revenue.nt.gov.au).

Annual taxable wages

$1,500,000

Total annual Australian taxable wages

Gross wages, super, bonuses, and most contractor payments

All states compared at this wage level

State	Threshold	Rate	Est. tax

Stay Payroll Tax Compliant & Optimized?

Calculate payroll tax obligation by state with exemptions and thresholds. Our accountants help optimize wage structures and ensure compliance with state-specific payroll tax requirements.

State-specific Exemptions identified Optimized structure

This is a general estimate only, not tax advice. Payroll tax rules include grouping provisions (related businesses combine wages toward one threshold), interstate apportionment, contractor classification, and various exemptions — none of which are modelled here. Refer to a registered tax agent and the relevant state revenue office to confirm the correct position.