Payroll tax

Payroll tax is a tax imposed on wages paid by employers with taxable wages in excess of $2,500,000. The rate of tax is 5.5%. From 1 July 2026, a new rate of 6.5% applies to employers and payroll tax groups with Australia-wide wages of $100 million or greater. The Territory Revenue Office (TRO) administers payroll tax and employers can register and lodge their returns electronically through the online payroll tax system, Integrated Revenue Application (INTRA).

Lodge return using INTRA

Paying the correct amount

To help you pay the correct amount of tax, TRO has published a range of information on our website.

Common mistakes to avoid are:

• overpaying tax by paying the amount calculated in the June return and the amount in the annual return. Please only pay the amount in the annual return
• incorrectly declaring wages as exempt
• not declaring interstate wages.

Payment

After lodging the annual return, please ensure you promptly pay any difference between the tax paid during the year and the full year liability by 21 July each year. Do not wait for the TRO to issue a notice of assessment.

Late payments

Tax is payable by the 21^st of the month following the return period it relates to. This is the due date that TRO must receive payment, unless the 21^st falls on a Saturday, Sunday or public holiday. When this occurs, TRO must receive the payment by the next business day in the Territory.

For example, an employer on a monthly lodgement frequency must ensure payment of tax for the month of July 2026 is received by TRO no later than Friday 21 August 2026. In paying tax for the month of October 2026, they must pay by Monday 23 November 2026 (as 21 November 2026 is a Saturday).

If your payment is late, you are responsible for any interest or penalty charges that may be applied.

Note: payment processing times may impact the date payments are received by TRO and will need to be taken into consideration to ensure payment is received by the due date.

Overpayment

If you have overpaid payroll tax, we can apply the credit to the next financial year. This will then reduce the amount payable in your next return. Please let us know if you would prefer this to a refund.

Need help?

For a summary of the Northern Territory payroll tax scheme and obligations of employers, refer to:

Payroll tax guide for Northern Territory employers and businesses PDF (850.0 KB)
Payroll tax guide for Northern Territory employers and businesses DOCX (379.0 KB)
Payroll tax guide Appendix 4: Relevant contract analysis schedule XLSX (25.5 KB)

If you need assistance to complete your return, please contact our office via email at ntrevenue@nt.gov.au or by calling 1300 305 353.