Payroll tax

Northern Territory payroll tax – 2021-22 annual return

The Northern Territory 2021-22 payroll tax annual return is due to be lodged and paid by Thursday 21 July 2022.

Annual returns must be lodged through INTRA and any amount outstanding can be paid using the options available on the ‘payment details’ screen. If you do not have a liability for this period, lodgement of a ‘nil return’ through INTRA will satisfy your reporting obligations.

Please contact our office by email at ntrevenue@nt.gov.au or phone on 1300 305 353 if you are experiencing any difficulties lodging or paying your return.

Lodge return using INTRA

Change to minimum password requirements in INTRA

As part of an increased focus on cyber security, the Territory Revenue Office has strengthened its password requirements in INTRA. Users will be required to create a password with a minimum of 14 characters. To change your password to the required length and complexity, please go to the INTRA site and click on ‘forgot your password’ then follow the prompts.

If you are not the current registered user you will need to be added as a new user by an existing INTRA user from your organisation with INTRA manager access. An existing INTRA user with manager access can add you as a new user by taking the following action:

  1. Login to INTRA.
  2. Select ‘Users’ in the ‘Action’ drop down box.
  3. Click on the ‘Add user’ button and follow the prompts.

If your organisation no longer has a registered user with manager access, you will need to create a new INTRA login by following the ‘How to register’ step-by-step instructions.

If you require assistance, please contact our office via email at ntrevenue@nt.gov.au or by phoning 1300 305 353.

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.

Lodge return using INTRA

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 (352.9 KB)
Payroll tax guide for Northern Territory employers and businesses PDF (806.9 KB)
Payroll tax guide Appendix 4: Relevant contract analysis schedule XLSX (25.5 KB)

Hiring resident employees

From 1 May 2018, a payroll tax exemption was introduced to encourage the employment of additional Territory residents. Government announced on 17 March 2020 that the hiring resident employee exemptions have been extended to new hires up to 30 June 2021. All other criteria and conditions remain the same for the extended period.

Employers may be eligible for a payroll tax exemption for up to 2 years in relation to wages paid to:

  1. a Territory resident who, when hired, increases the total number of Territory residents employed by that business
  2. an existing employee of a business, who relocates from living interstate or overseas to reside in the Territory as their principal place of residence
  3. or a Territory resident hired to replace a former employee who resides interstate or overseas.

Commissioner’s Guideline CG-PRT-008: Hiring resident employees PDF (284.3 KB) provides further details on this exemption.

The Territory Revenue Office has also published a series of commonly asked questions in respect of this exemption under Frequently asked questions: Hiring resident employees exemption.


Last updated: 15 July 2022

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