Registration map | Payroll Tax

WA

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Western Australia
An employer (or a member of a group of employers) who pays wages in Western Australia or the Indian Ocean territories, must register for payroll tax if, during any one month, your total Australian wages are above the relevant threshold.

For the 2022/23 financial year, the monthly threshold is $83 333.

For further information visit our Payroll Tax Employer Guide (www.wa.gov.au).
NT

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Northen Territory
An employer (or a member of a group of employers) who pays wages in the Northern Territory, must register for payroll tax if, during any one month, your total Australian wages are above the relevant threshold.

For the 2022/23 financial year, the monthly threshold is $125 000.

For further information visit our Northern Territory revenue office website.
SA

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South Australia
An employer (or a member of a group of employers) who pays wages in South Australia, must register for payroll tax if, during any one month, your total Australian wages are above the relevant threshold.

For the 2022/23 financial year, the monthly threshold is $125 000.

For further information visit our payroll tax registration web page.
QLD

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Queensland
An employer (or a member of a group of employers) who pays wages in Queensland, must register for payroll tax if, during any one week, your total Australian wages are above the relevant threshold.

For the 2022/23 financial year, the weekly threshold is $25,000.

For further information visit Registering for payroll tax.
NSW

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New South Wales
An employer (or a member of a group of employers) who pays wages in New South Wales, must register for payroll tax if, during any one month, your total Australian wages are above the relevant threshold.

For the 2022/23 financial year, the monthly thresholds are:

-   28 day month $92 055

-   30 day month $98 630

-   31 day month $101 918

For further information visit our payroll tax registration web page.
ACT

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Australian Capital Territory
An employer (or a member of a group of employers) who pays wages in the Australian Capital Territory, must register for payroll tax if, during any one month, your total Australian wages are above the relevant threshold.

For the 2022/23 financial year, the monthly threshold is $166 666.66.

For further information visit our Registration web page.
VIC

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Victoria
An employer (or a member of a group of employers) who pays wages in Victoria, must register for payroll tax if, during any one month, your total Australian wages are above the relevant threshold.

For the 2022/23 financial year, the monthly threshold is $58 333.

For further information visit our payroll tax registration web page.
TAS

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Tasmania
An employer (or a member of a group of employers) who pays wages in Tasmania, must register for payroll tax if, during any one month, your total Australian wages are above the relevant threshold.

For the 2022/23 financial year, the monthly thresholds are:

-   28 day month $95 890

-   30 day month $102 740

-   31 day month $106 164

For further information visit our payroll tax registration web page.