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Payroll tax

Payroll tax is applied to a business’s New South Wales (NSW) wages that exceed the payroll tax threshold.

Rates and threshold

The payroll tax rate is 5.45%.

The payroll tax threshold for 2014–15 (July – June) is $750,000.

The monthly threshold amounts are:

Days in the monthThreshold
28 days $57,534
30 days $61,644
31 days $63,699
Last updated: 5 December 2014