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

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 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 (851.3 KB)
Payroll tax guide for Northern Territory employers and businesses DOCX (377.1 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.