NSW Government departments and statutory bodies

Payroll tax

NSW government departments

The following Government departments listed in Schedule 3 of the Public Finance and Audit Act 1983 together constitute a group and are required to pay the flat rate of tax.

  • Office of the Children’s Guardian
  • Crown Solicitor’s Office
  • Office of the Director of Public Prosecutions
  • Department of Education
  • Office of Environment and Heritage
  • Department of Family and Community Services
  • Department of Finance, Services and Innovation
  • Fire and Rescue NSW
  • Ministry of Health
  • Independent Commission Against Corruption
  • Department of Industry, Skills and Regional Development
  • Information and Privacy Commission
  • Judicial Commission
  • Department of Justice
  • Office of Local Government
  • New South Wales Crime Commission
  • NSW Police Force
  • Office of the NSW Rural Fire Service
  • Office of the NSW State Emergency Service
  • Ombudsman’s Office
  • Parliamentary Counsel’s Office
  • Department of Planning and Environment
  • Police Integrity Commission
  • Department of Premier and Cabinet
  • Public Service Commission
  • Service NSW
  • Office of Sport
  • Department of Transport
  • The Treasury

Statutory authorities and other Government entities

Column 1 of Schedule 3 of the Public Finance and Audit Act 1983 lists Government Departments. Clause 15 of Schedule 2 of the Payroll Tax Act 2007 groups all these bodies for the purposes of payroll tax. Therefore all Departments listed in Part 1 of Schedule 1 of the Government Sector Employment Act 2013 are grouped and pay a flat rate of payroll tax. The Treasury is the designated group employer (DGE) for this group.

Part 2 and 3 of Schedule 1 of the Government Sector Employment Act 2013 includes a list of executive and separate agencies. Some of these agencies also appear in Column 1 of Schedule 3 of the Public Finance and Audit Act 1983. These bodies are also grouped for the purposes of payroll tax and pay a flat rate of payroll tax.

Schedule 2 of the Public Finance and Audit Act 1983 lists statutory bodies. Any statutory bodies in part 2 and 3 of Schedule 1 of the Government Sector Employment Act 2013 on the list in Schedule 2 of the Public Finance and Audit Act 1983, pay payroll tax with the benefit of the threshold. 

All Government departments and bodies required to pay payroll tax must include the taxable wages of the staff employed in the Public Service plus other amounts paid or payable by the relevant statutory bodies that constitute wages for payroll tax purposes, such as fees paid by such authorities to Board members and remuneration payable to contractors who are deemed to be employees under Division 7 of Part 3 of the Payroll Tax Act 2007.

Last updated: 24 April 2017