Frequently asked questions: payroll tax

The rules for determining when wages are liable to payroll tax in the NT are generally based on where the services are performed by an employee in a relevant month. These are described in detail in Revenue Circular RC-PRT-004 PDF (194.4 KB).

For detailed information on what wages are subject to or exempt from payroll tax, refer to the Employers Guide to Payroll Tax in the Northern Territory DOCX (378.1 KB).

View the current and historical thresholds and rates for payroll tax.

Tax is payable by the 21st of the month following the return period it relates to. 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).

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.

From 1 July 2025, an employer must register for payroll tax in the NT if their or, if they are a member of a group, the group's total Australian taxable wages exceeds the exemption level of $208,333 per month ($2,500,000 per annum). If their or the group's total Australian taxable wages exceed either of these amounts, they will only be liable for payroll tax in the NT on the NT proportion of their taxable wages.

Please go to the Territory Revenue Office (TRO) online registration and lodgement facility Integrated Revenue Application (INTRA) to register for payroll tax.

For more information on how to calculate the tax, refer to the Calculation of Payroll Tax​ section of the Employers Guide to Payroll Tax in the Northern Territory DOCX (378.1 KB).

Under the payroll tax scheme, certain businesses that are related or associated entities, are grouped for the purpose of paying payroll tax. Where businesses are grouped, the combined wages of the members are used to determine if a liability to register exists and the amount of any allowable deduction.

For further information on 'grouping of businesses', refer to the chapter headed Grouping Businesses in the Employers Guide to Payroll Tax in the Northern Territory DOCX (378.1 KB).

You must register for payroll tax in the month following the month your wages first exceed the monthly exemption threshold. You can register through INTRA.

Once the registration has been approved by the TRO, all registered users will be notified by email and can assess INTRA to lodge returns and monitor payments.

Generally, returns are required to be lodged on a monthly basis. However, if your estimated liability does not exceed $10,000 a year, TRO may approve the lodgement of an annual return.

Certain components of termination payments are subject to payroll tax. For more information, refer to Definition of wages: Employment termination payments in the Employers Guide to Payroll Tax in the Northern Territory DOCX (378.1 KB).

From 1 July 2009, TRO adopted the harmonised ‘relevant contractor’ model, which provides clear exclusions for some contractors from payroll tax. Prior to this date, employers were required to assess each contractor against the common law definition of an ‘employee’.

For further information on contractor payments and determining whether payments made to a particular worker are taxable, refer to the section Contractor payments in the Employers Guide to Payroll Tax in the Northern Territory DOCX (378.1 KB).

Payments made to employees for any unused rostered days off or unused leave (for example, sick or annual) are subject to payroll tax. For more information refer to Definition of wages: Wages and salaries in the Employers Guide to Payroll Tax in the Northern Territory DOCX (378.1 KB).