Rates and thresholds
Payroll tax rate
From 1 July 2009 to 30 June 2010 the threshold is $638,000.
From 1 July 2009 to 31 December 2009 the rate of payroll tax is 5.75%.
From 1 January 2010 to 30 June 2010 the rate of payroll tax is 5.65%.
Effect of interstate wages on the NSW threshold
Businesses paying liable wages in both NSW and other states will have their threshold entitlement reduced. For more details, refer to our calculations page.
Designated Group Employer (DGE)
Only one member of the group can claim the group’s NSW threshold entitlement.
This member is known as the Designated Group Employer (DGE). Grouped employers are required to nominate a DGE for their group. The nominated member must have total Australian wages exceeding $638,000.
If you are not the DGE, you do not receive any threshold entitlement.
If none of the members have total Australian wages exceeding $638,000, the group must nominate a Single Lodger to be responsible for lodging and paying payroll tax on behalf of all members of the group.
Part year thresholds
Businesses starting up or closing down within a financial year do not get a full threshold. Their threshold is based on the number of days they operate. To calculate your payroll tax refer to our calculations page.
Rates and thresholds
| Tax year | Threshold | Tax rate |
|---|---|---|
01/01/2010-30/06/2010 | $316,378 | 5.65% |
01/07/2009-31/12/2009 | $321,622 | 5.75% |
01/01/2009-30/06/2009 | $308,940 | 5.75% |
01/07/2008-31/12/2008 | $314,060 | 6.0% |
01/07/2007-30/06/2008 | $600,000 | 6.0% |
01/07/2006-30/06/2007 | $600,000 | 6.0% |
01/07/2005-30/06/2006 | $600,000 | 6.0% |
01/07/2004-30/06/2005 | $600,000 | 6.0% |
01/07/2003-30/06/2004 | $600,000 | 6.0% |
01/07/2002 - 30/06/2003 | $600,000 | 6.0% |
01/01/2001 - 30/06/2002 | $600,000 | 6.2% |
01/07/1999 -31/12/2000 | $600,000 | 6.4% |
01/07/1996 - 30/06/1999 | $600,000 | 6.85% |
01/07/1995 - 30/06/1996 | $575,000 | 7.00% |
01/07/1994 - 30/06/1995 | $525,000 | 7.00% |
01/07/1992 - 30/06/1994 | $500,000 | 7.00% |
Motor vehicle allowance
| Period | Allowance |
|---|---|
01/07/2009 - 30/06/2010 | 75¢ per km |
01/07/2008 – 30/06/2009 | 70¢ per km |
01/07/2007 – 30/06/2008 | 70¢ per km |
01/07/2006 – 30/06/2007 | 67¢ per km |
01/07/2005 - 30/06/2006 | 63¢ per km |
01/07/1998-30/06/2005 | 53.5¢ per km |
Accommodation allowance
| Period | Allowance |
|---|---|
01/07/2009-30/06/2010 | $223.80 |
01/07/2008 – 30/06/2009 | $218.30 per night |
01/07/2007 – 30/06/2008 | $201.25 per night |
01/07/2006 - 30/06/2007 | $195 per night |
01/07/2005 - 30/06/2006 | $191.55 per night |
01/07/1998-30/06/2005 | $130 per night |
