New South Wales payroll tax for 2026-27: 5.45% on wages above $1,200,000 a year. Enter your annual wages to estimate the tax.
NSW payroll tax by wage bill
| Annual wages | Tax-free threshold | Payroll tax | Effective rate |
|---|---|---|---|
| $500,000 | $1,200,000 | $0 | 0.00% |
| $1,000,000 | $1,200,000 | $0 | 0.00% |
| $1,500,000 | $1,200,000 | $16,350 | 1.09% |
| $2,000,000 | $1,200,000 | $43,600 | 2.18% |
| $3,000,000 | $1,200,000 | $98,100 | 3.27% |
| $4,000,000 | $1,200,000 | $152,600 | 3.82% |
| $5,000,000 | $1,200,000 | $207,100 | 4.14% |
| $10,000,000 | $1,200,000 | $479,600 | 4.80% |
A single employer, not grouped, paying all wages in NSW for the full year.
Common questions
What is the payroll tax rate in NSW?
5.45% of taxable wages above the $1,200,000 annual tax-free threshold in 2026-27.
What is the NSW payroll tax threshold?
$1,200,000 a year. Businesses must register when Australian wages in a month exceed the monthly threshold: $92,055 (28 days), $98,630 (30 days) or $101,918 (31 days).
Does the calculator handle grouping and interstate wages?
No. It assumes one employer, not grouped, paying all its wages in the state for the full year. Grouped or interstate employers share the threshold; check the revenue office's rules or use its calculator.
Is payroll tax paid by employees?
No. It's a state tax on employers' wage bills; it doesn't come out of employees' pay.
Other states: VIC payroll tax. For employees, see the pay calculator.
Source: Revenue NSW, Payroll tax thresholds and rates. Checked 2026-10-21. General information only, not tax advice.