Payroll tax is a tax imposed on wages paid by employers with taxable wages in excess of $1,500,000. The rate of tax is 5.5%. The Territory Revenue Office administers payroll tax and employers are able to register and lodge their returns electronically through the online payroll tax system, INTRA.

Lodging the annual return

All registered employers must lodge an annual return to declare total actual wages for the full financial year, including any adjustments made throughout the year.

If you are part of a group, you will still need to lodge your own annual return except where the Designated Group Employer (DGE) has been approved to lodge a consolidated group return. If the DGE is entitled to claim the annual deductible amount they will also need to lodge a group return on behalf of the group.

Lodge return using INTRA

Paying the correct amount

To help you in paying the correct amount of tax, the Territory Revenue Office (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, such as those to apprentices, 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 22 July 2024. Do not wait for the Territory Revenue Office to issue a notice of assessment.

Late payments

If you do not pay your payroll tax by the due date, interest will apply to the outstanding amount and penalty tax may also be imposed.

Overpayment

If you have overpaid payroll tax, we can apply the credit to the 2024-25 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 DOCX (368.9 KB)
Payroll tax guide for Northern Territory employers and businesses PDF (840.5 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.