Payroll tax rates and thresholds
The table below lists the current and past thresholds and rates for payroll tax.
| Period | Annual wage threshold | Monthly wage threshold | Rate |
|---|---|---|---|
| July 2026 to June 2027 | $2,500,000 | $208,333 | 6.5%/5.5%* |
| July 2025 to June 2026 | $2,500,000 | $208,333 | 5.5% |
| July 2024 to June 2025 | $1,500,000 | $125,000 | 5.5% |
| July 2023 to June 2024 | $1,500,000 | $125,000 | 5.5% |
| July 2022 to June 2023 | $1,500,000 | $125,000 | 5.5% |
| July 2021 to June 2022 | $1,500,000 | $125,000 | 5.5% |
| July 2020 to June 2021 | $1,500,000 | $125,000 | 5.5% |
| July 2019 to June 2020 | $1,500,000 | $125,000 | 5.5% |
| July 2018 to June 2019 | $1,500,000 | $125,000 | 5.5% |
| July 2017 to June 2018 | $1,500,000 | $125,000 | 5.5% |
| July 2016 to June 2017 | $1,500,000 | $125,000 | 5.5% |
| July 2015 to June 2016 | $1,500,000 | $125,000 | 5.5% |
| July 2014 to June 2015 | $1,500,000 | $125,000 | 5.5% |
| July 2013 to June 2014 | $1,500,000 | $125,000 | 5.5% |
| July 2012 to June 2013 | $1,500,000 | $125,000 | 5.5% |
| July 2011 to June 2012 | $1,500,000 | $125,000 | 5.5% |
| July 2010 to June 2011 | $1,250,000 | $104,167 | 5.9% |
* From 1 July 2026, a new payroll tax rate of 6.5% applies to employers, and members of payroll tax groups, with Australia-wide wages of $100 million or more. The 5.5% rate applies to all other employers.
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