Registering for payroll tax
When to register for payroll tax
Employers, or a group of related businesses, whose total Australian wages exceed the current NSW monthly threshold, are required to pay NSW payroll tax.
Monthly threshold
28 days = $48,942
30 days = $52,438
31 days = $54,186
As an employer you must register with OSR within seven days after the month in which your wages first exceed the current NSW monthly threshold. When you register we will advise you if you need to pay your payroll tax monthly or annually.
How to register for payroll tax
To register for payroll tax:
complete and lodge your application for registration online using the payroll tax online registration form.
Payroll tax arrangements for Government departments and authorities
Following the recent public sector reforms that resulted in the formation of 13 new super agencies, those departments and agencies which previously lodged separate payroll tax returns and paid a flat rate of tax (that is, without claiming a threshold) may continue to lodge separate returns under the arrangements that applied prior to the reforms. However, they should notify OSR of changes in name or other details (including any change in ABN). Where agencies have been amalgamated with another agency and will no longer be lodging separate returns, they should notify OSR, advising the date of the changes (including changes to their ABN) and details of the agency whose monthly return will include their wages. Any inquiries should be directed to 1300 139 815.
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