OSR never makes calls to clients requesting an upfront payment before providing a refund cheque. We are aware of a phone scam demanding payment. If you receive such a call do not pay anything. More information.

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: 21 January 2015