{"id":17202,"date":"2026-05-08T18:34:03","date_gmt":"2026-05-08T13:04:03","guid":{"rendered":"https:\/\/befreeltd.com\/au\/?p=17202"},"modified":"2026-05-20T18:55:54","modified_gmt":"2026-05-20T13:25:54","slug":"australian-payroll-tax-thresholds","status":"publish","type":"post","link":"https:\/\/befreeltd.com\/au\/resources\/blogs\/australian-payroll-tax-thresholds\/","title":{"rendered":"Payroll Tax Thresholds by State in Australia (2026\u201327 Updated Guide)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"17202\" class=\"elementor elementor-17202\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b8a18b2 e-flex e-con-boxed e-con e-parent\" data-id=\"b8a18b2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6877a36 elementor-widget elementor-widget-text-editor\" data-id=\"6877a36\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Payroll tax is one of the most misunderstood obligations for growing Australian businesses. Many employers only discover they are liable once their wage bill has already crossed the threshold, which can mean back payments, interest, and penalties if the liability has gone unregistered.<\/p><p>Unlike income tax or GST, payroll tax is administered at the state and territory level, not federally. This means thresholds, rates, and rules vary depending on where your employees are based. With the new financial year underway, this guide covers the updated payroll tax thresholds and rates for every Australian state and territory for 2026\u201327, along with the key rules employers need to understand.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-63d6622 elementor-widget elementor-widget-heading\" data-id=\"63d6622\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What is Payroll Tax?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e9178e6 elementor-widget elementor-widget-text-editor\" data-id=\"e9178e6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Payroll tax is a state and territory tax levied on the total wages paid by an employer above a set threshold. It applies to businesses whose total Australian wages exceed the relevant state or territory threshold during a financial year.<\/p><p>The tax is calculated on wages above the threshold, not on total wages. For example, if a business in New South Wales pays $1.5 million in total wages and the threshold is $1.2 million, payroll tax is calculated on the $300,000 excess, not on the full $1.5 million.<\/p><p>Wages for payroll tax purposes include a broader range of payments than just base salary. Depending on the state, liable wages typically include:<\/p><ul><li>Gross salaries and wages<\/li><li>Director\u2019s fees<\/li><li>Bonuses, commissions, and allowances<\/li><li>Employer superannuation contributions<\/li><li>Fringe benefits (grossed up in most states)<\/li><li>Contractor payments in certain circumstances (see below)<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ecfd730 elementor-widget elementor-widget-heading\" data-id=\"ecfd730\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">2026\u201327 Payroll Tax Thresholds and Rates by State\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ae563ad elementor-widget elementor-widget-text-editor\" data-id=\"ae563ad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The table below sets out the annual payroll tax threshold and standard rate for each Australian state and territory for the 2026\u201327 financial year. Note that some states apply a tiered or tapering rate structure for businesses near the threshold; the rates shown are the standard rates applicable above the threshold.<\/p><p>Important: Rates and thresholds are subject to state budget announcements. Always verify the current figures directly with the relevant state revenue authority before registering or calculating a liability.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0b33318 elementor-widget elementor-widget-text-editor\" data-id=\"0b33318\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<table><tbody><tr><td><p><strong>State \/ Territory<\/strong><\/p><\/td><td><p><strong>Annual Threshold<\/strong><\/p><\/td><td><p><strong>Standard Rate<\/strong><\/p><\/td><td><p><strong>Revenue Authority<\/strong><\/p><\/td><\/tr><tr><td><p>New South Wales (NSW)<\/p><\/td><td><p>$1,200,000<\/p><\/td><td><p>5.45%<\/p><\/td><td><p>Revenue NSW<\/p><\/td><\/tr><tr><td><p>Victoria (VIC)<\/p><\/td><td><p>$900,000<\/p><\/td><td><p>4.85%<\/p><\/td><td><p>State Revenue Office VIC<\/p><\/td><\/tr><tr><td><p>Queensland (QLD)<\/p><\/td><td><p>$1,300,000<\/p><\/td><td><p>4.75%<\/p><\/td><td><p>Queensland Revenue Office<\/p><\/td><\/tr><tr><td><p>Western Australia (WA)<\/p><\/td><td><p>$1,000,000<\/p><\/td><td><p>5.50%<\/p><\/td><td><p>Revenue WA<\/p><\/td><\/tr><tr><td><p>South Australia (SA)<\/p><\/td><td><p>$1,500,000<\/p><\/td><td><p>4.95%<\/p><\/td><td><p>RevenueSA<\/p><\/td><\/tr><tr><td><p>Tasmania (TAS)<\/p><\/td><td><p>$1,250,000<\/p><\/td><td><p>4.00%<\/p><\/td><td><p>State Revenue Office TAS<\/p><\/td><\/tr><tr><td><p>Australian Capital Territory (ACT)<\/p><\/td><td><p>$2,000,000<\/p><\/td><td><p>6.85%<\/p><\/td><td><p>ACT Revenue Office<\/p><\/td><\/tr><tr><td><p>Northern Territory (NT)<\/p><\/td><td><p>$1,500,000<\/p><\/td><td><p>5.50%<\/p><\/td><td><p>NT Revenue Office<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bb9648c elementor-widget elementor-widget-text-editor\" data-id=\"bb9648c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tVictoria applies a combined surcharge of 1% on Victorian taxable wages for employers with Australian wages above $10 million (comprising the 0.5% mental health and wellbeing surcharge and the 0.5% COVID-19 Debt Temporary Surcharge, which applies until 30 June 2033). The combined surcharge increases to 2% for employers with Australian wages above $100 million.\u00a0<a href=\"https:\/\/qro.qld.gov.au\/payroll-tax\/calculate\/rates-thresholds\/\" target=\"blank\" rel=\"nofollow\">Queensland applies a higher rate of 4.95% for businesses with wages over $6.5 million<\/a>.\u00a0<a href=\"https:\/\/www.wa.gov.au\/government\/multi-step-guides\/payroll-tax-employer-guide\/calculation-payroll-tax-employer-guide\"target=\"blank\"rel=\"nofollow\">Western Australia uses a tapered rate for businesses between $1 million and $7.5 million<\/a>\u00a0in wages.\n\nNote: In Victoria, the $900,000 payroll tax threshold phases out for employers with national wages between $3 million and $5 million, reducing by $1 for every $2 of wages above $3 million. Employers with national wages above $5 million do not receive any threshold.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c69517 elementor-widget elementor-widget-text-editor\" data-id=\"1c69517\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><em>Note: In Victoria, the $900,000 payroll tax threshold phases out for employers with national wages between $3 million and $5 million, reducing by $1 for every $2 of wages above $3 million. Employers with national wages above $5 million do not receive any threshold. Victoria also offers a reduced regional employer payroll tax rate of 1.2125% compared to the standard metropolitan rate of 4.85%.<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4405813 elementor-widget elementor-widget-heading\" data-id=\"4405813\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How the Threshold Works for Multi-State Employers\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b3e4136 elementor-widget elementor-widget-text-editor\" data-id=\"b3e4136\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>For businesses operating across more than one state or territory, payroll tax thresholds work differently. The threshold is not applied separately in each state. Instead:<\/p><ul><li>Total Australian wages from all states are combined to determine whether the threshold is exceeded<\/li><li>The threshold is then apportioned to each state based on the proportion of wages paid there<\/li><li>Payroll tax is paid separately to each state in which the employer has a liability<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5cee881 elementor-widget elementor-widget-text-editor\" data-id=\"5cee881\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>This means a business with $600,000 in wages in New South Wales and $600,000 in Victoria, a total of $1.2 million, may still have a payroll tax liability in both states, even though neither state\u2019s wages alone exceed the local threshold, because total Australian wages exceed the relevant thresholds when assessed under the grouping and apportionment rules.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-79af37a elementor-widget elementor-widget-heading\" data-id=\"79af37a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Grouping Provisions<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a8ae69f elementor-widget elementor-widget-text-editor\" data-id=\"a8ae69f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Most states have grouping provisions that aggregate the wages of related entities when determining payroll tax liability. Companies that are related through common ownership or control, such as a holding company and its subsidiaries, or multiple franchises under common control, may be grouped together, meaning their combined wages count towards a single threshold.<\/p><p>Grouping provisions catch many businesses that believe they are under the threshold when assessed entity by entity. If your business is part of a corporate group or franchise network, it is important to assess payroll tax exposure on a grouped basis. For businesses in the franchise sector, understanding how grouping rules apply is particularly relevant. The way franchise structures are treated for payroll tax purposes is a nuanced area.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2c0919d elementor-widget elementor-widget-heading\" data-id=\"2c0919d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Payroll Tax and Contractors: What Employers Must Know\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d64010b elementor-widget elementor-widget-text-editor\" data-id=\"d64010b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>One of the most frequently misunderstood aspects of payroll tax is its treatment of contractor payments. In most Australian states, payments to certain contractors are treated as \u2018deemed wages\u2019 and are included in the payroll tax calculation, even though the contractor is not a direct employee.<\/p><p>The contractor provisions apply broadly where:<\/p><ul><li>The contractor provides services mainly to the business (not to the public generally)<\/li><li>The contractor uses equipment supplied by the business<\/li><li>The contractor is integrated into the business\u2019s operations<\/li><li>The arrangement is one of personal labour rather than the delivery of a result<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-20d5ba9 elementor-widget elementor-widget-text-editor\" data-id=\"20d5ba9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Exemptions exist for contractors who provide services to multiple clients, use their own tools and equipment, or are genuinely running an independent business. However, the burden generally falls on the employer to establish that an exemption applies.<\/p><p>This is particularly relevant in construction, labour hire, and professional services, where contractor arrangements are common. For businesses managing complex contractor and employee arrangements, specialist\u00a0<a href=\"https:\/\/befreeltd.com\/au\/services\/payroll-outsourcing\/\">outsourced payroll support<\/a>\u00a0can help correctly classify payments and ensure payroll tax obligations are calculated accurately.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-52f6edb elementor-widget elementor-widget-heading\" data-id=\"52f6edb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Common Payroll Tax Exemptions\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-659f59f elementor-widget elementor-widget-text-editor\" data-id=\"659f59f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Certain wages and employers may be exempt from payroll tax, depending on the state. Common exemptions include:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9b08854 elementor-widget elementor-widget-text-editor\" data-id=\"9b08854\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<table><tbody><tr><td><p><strong>Exemption Type<\/strong><\/p><\/td><td><p><strong>Details<\/strong><\/p><\/td><\/tr><tr><td><p>Charitable organisations<\/p><\/td><td><p>Wages paid by registered charities are exempt in most states<\/p><\/td><\/tr><tr><td><p>Parental leave payments<\/p><\/td><td><p>Government-funded parental leave is generally exempt<\/p><\/td><\/tr><tr><td><p>Apprentice and trainee wages<\/p><\/td><td><p>Wages for approved apprentices and trainees are exempt in most states<\/p><\/td><\/tr><tr><td><p>Wages below the threshold<\/p><\/td><td><p>No liability arises unless total Australian wages exceed the threshold<\/p><\/td><\/tr><tr><td><p>Emergency workers<\/p><\/td><td><p>Wages for volunteer emergency workers are generally exempt<\/p><\/td><\/tr><tr><td><p>Certain not-for-profit bodies<\/p><\/td><td><p>Some states provide a full or partial exemption for NFP entities<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1be8ff5 elementor-widget elementor-widget-text-editor\" data-id=\"1be8ff5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Exemptions vary by state and are subject to specific conditions. An exemption that applies in one state may not apply in another. Always confirm applicable exemptions with the relevant state revenue authority or a qualified adviser.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ff7eb0 elementor-widget elementor-widget-heading\" data-id=\"1ff7eb0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">When and How to Register for Payroll Tax\n\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5e735a1 elementor-widget elementor-widget-text-editor\" data-id=\"5e735a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Employers are required to register for payroll tax in each state where they have a liability, that is, where their wages (including grouped wages) exceed the relevant threshold. Registration should occur before or at the time the liability arises, not after.<\/p><p>Most states require monthly payroll tax returns, with an annual reconciliation at year-end. The annual reconciliation adjusts the total liability to account for the actual wages paid across the full year, compared to the estimates made in monthly returns.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0ed9bf8 elementor-widget elementor-widget-heading\" data-id=\"0ed9bf8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Penalties for Late Registration<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4414ca0 elementor-widget elementor-widget-text-editor\" data-id=\"4414ca0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Failing to register for payroll tax when required can result in:<\/p><ul><li>Back assessment of payroll tax for all years where the liability existed<\/li><li>Interest charges on unpaid amounts, calculated from the date the liability arose<\/li><li>Penalties for failure to register, which can be significant depending on the state<\/li><li>Additional audit scrutiny from the state revenue authority<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ebe5f7 elementor-widget elementor-widget-text-editor\" data-id=\"4ebe5f7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>If a business has grown past the payroll tax threshold but has not yet registered, the right approach is to come forward voluntarily rather than wait to be identified. Most states have voluntary disclosure processes that can reduce penalties.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-237f6d4 elementor-widget elementor-widget-heading\" data-id=\"237f6d4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Payroll Tax Planning for Growing Businesses\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-45e2a2b elementor-widget elementor-widget-text-editor\" data-id=\"45e2a2b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>As a business grows and its wage bill increases, payroll tax can become a meaningful cost. Some strategies businesses use to manage payroll tax exposure include:<\/p><ul><li>Monitoring total wages monthly to identify when the threshold is approaching<\/li><li>Reviewing contractor arrangements to confirm correct classification<\/li><li>Assessing the payroll tax impact of new hires, particularly in high-rate states<\/li><li>Considering the state-by-state allocation of staff for multi-state businesses<\/li><li>Reviewing grouping provisions when restructuring or acquiring new entities<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c9e85e6 elementor-widget elementor-widget-text-editor\" data-id=\"c9e85e6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Payroll tax planning should be part of the broader conversation around business structure, hiring decisions, and compliance. Befree works with businesses across Australia to manage payroll compliance, including payroll tax registration, returns, and reconciliations, ensuring obligations are met accurately in every state where a liability exists.<\/p><p>For a broader picture of how payroll costs interact with your overall tax position, reviewing the current\u00a0<a href=\"https:\/\/befreeltd.com\/au\/resources\/blogs\/business-corporate-tax-rates-australia\/\">company and business tax rates in Australia<\/a>\u00a0provides useful context for financial planning in the new financial year.<\/p><p>Businesses that are unsure whether their contractor payments are subject to payroll tax may also find it helpful to review the specific rules around\u00a0<a href=\"https:\/\/befreeltd.com\/au\/resources\/blogs\/payroll-tax-contractors\/\">payroll tax and contractors in Australia<\/a>\u00a0before lodging their annual reconciliation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-109d5f7 e-flex e-con-boxed e-con e-parent\" data-id=\"109d5f7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4f089a3 elementor-widget elementor-widget-heading\" data-id=\"4f089a3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently Asked Questions (FAQ)\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a26ce1f elementor-widget elementor-widget-n-accordion\" data-id=\"a26ce1f\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:300,&quot;sizes&quot;:[]},&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1700\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-1700\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> What is the payroll tax threshold in Australia for 2026\u201327? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1700\" class=\"elementor-element elementor-element-e4a79ad e-con-full e-flex e-con e-child\" data-id=\"e4a79ad\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-81ff1f7 elementor-widget elementor-widget-text-editor\" data-id=\"81ff1f7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The threshold varies by state. Key thresholds for 2026\u201327 include:<\/p><ul><li>NSW: $1,200,000<\/li><li>VIC: $900,000<\/li><li>QLD: $1,300,000<\/li><li>WA: $1,000,000<\/li><li>SA: $1,500,000<\/li><li>ACT: $2,000,000<\/li><li>TAS: $1,250,000<\/li><li>NT: $1,500,000<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1701\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1701\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Is payroll tax calculated on total wages or only wages above the threshold? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1701\" class=\"elementor-element elementor-element-2eed5b6 e-con-full e-flex e-con e-child\" data-id=\"2eed5b6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a08bb13 elementor-widget elementor-widget-text-editor\" data-id=\"a08bb13\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Payroll tax is calculated only on wages above the threshold, not on the total wage bill. For example, if total wages are $1.4 million and the threshold is $1.2 million, payroll tax applies to the $200,000 excess. However, the exact calculation method varies between states, particularly where tapering provisions apply.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1702\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1702\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Do superannuation contributions count as wages for payroll tax? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1702\" class=\"elementor-element elementor-element-9edf10c e-con-full e-flex e-con e-child\" data-id=\"9edf10c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b406e8f elementor-widget elementor-widget-text-editor\" data-id=\"b406e8f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Yes. Employer superannuation contributions, including Superannuation Guarantee contributions, are included in wages for payroll tax purposes in most Australian states and territories. This is an important factor when calculating total liable wages, particularly as the SG rate increases to 12% from 1 July 2026.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1703\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1703\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Are small businesses exempt from payroll tax? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1703\" class=\"elementor-element elementor-element-e5d3707 e-con-full e-flex e-con e-child\" data-id=\"e5d3707\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-91f5b9e elementor-widget elementor-widget-text-editor\" data-id=\"91f5b9e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>There is no specific small business exemption for payroll tax. The exemption is threshold-based; if total Australian wages (including grouped entities) remain below the applicable state threshold, no payroll tax liability arises. Once wages exceed the threshold, the payroll tax applies regardless of business size.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1704\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1704\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Does payroll tax apply to contractors? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1704\" class=\"elementor-element elementor-element-4578191 e-con-full e-flex e-con e-child\" data-id=\"4578191\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ea7ea6e elementor-widget elementor-widget-text-editor\" data-id=\"ea7ea6e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>In most states, payments to certain contractors are treated as deemed wages and are included in payroll tax calculations. The contractor provisions apply where the arrangement is essentially one of personal labour rather than a genuinely independent business relationship. Exemptions exist but must be actively established by the employer.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1705\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"6\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1705\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Can I be liable for payroll tax in multiple states? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1705\" class=\"elementor-element elementor-element-e36cfc9 e-con-full e-flex e-con e-child\" data-id=\"e36cfc9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-17ec557 elementor-widget elementor-widget-text-editor\" data-id=\"17ec557\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Yes. If a business pays wages in more than one state and its total Australian wages exceed the relevant thresholds, it may be liable to register and pay payroll tax in each of those states. The threshold is apportioned across states based on the proportion of wages paid in each jurisdiction.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1706\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"7\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1706\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> What happens if I register for payroll tax late? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1706\" class=\"elementor-element elementor-element-5f17821 e-con-full e-flex e-con e-child\" data-id=\"5f17821\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c861d47 elementor-widget elementor-widget-text-editor\" data-id=\"c861d47\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Late registration can result in a back assessment of payroll tax for all years the liability existed, plus interest and penalties. If your business has grown past the threshold and has not yet registered, voluntary disclosure is strongly recommended; most states offer reduced penalties for businesses that come forward proactively.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"What is the payroll tax threshold in Australia for 2026\\u201327?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"The threshold varies by state. Key thresholds for 2026\\u201327 include:NSW: $1,200,000VIC: $900,000QLD: $1,300,000WA: $1,000,000SA: $1,500,000ACT: $2,000,000TAS: $1,250,000NT: $1,500,000\"}},{\"@type\":\"Question\",\"name\":\"Is payroll tax calculated on total wages or only wages above the threshold?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Payroll tax is calculated only on wages above the threshold, not on the total wage bill. For example, if total wages are $1.4 million and the threshold is $1.2 million, payroll tax applies to the $200,000 excess. However, the exact calculation method varies between states, particularly where tapering provisions apply.\"}},{\"@type\":\"Question\",\"name\":\"Do superannuation contributions count as wages for payroll tax?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes. Employer superannuation contributions, including Superannuation Guarantee contributions, are included in wages for payroll tax purposes in most Australian states and territories. This is an important factor when calculating total liable wages, particularly as the SG rate increases to 12% from 1 July 2026.\"}},{\"@type\":\"Question\",\"name\":\"Are small businesses exempt from payroll tax?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"There is no specific small business exemption for payroll tax. The exemption is threshold-based; if total Australian wages (including grouped entities) remain below the applicable state threshold, no payroll tax liability arises. Once wages exceed the threshold, the payroll tax applies regardless of business size.\"}},{\"@type\":\"Question\",\"name\":\"Does payroll tax apply to contractors?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"In most states, payments to certain contractors are treated as deemed wages and are included in payroll tax calculations. The contractor provisions apply where the arrangement is essentially one of personal labour rather than a genuinely independent business relationship. Exemptions exist but must be actively established by the employer.\"}},{\"@type\":\"Question\",\"name\":\"Can I be liable for payroll tax in multiple states?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes. If a business pays wages in more than one state and its total Australian wages exceed the relevant thresholds, it may be liable to register and pay payroll tax in each of those states. The threshold is apportioned across states based on the proportion of wages paid in each jurisdiction.\"}},{\"@type\":\"Question\",\"name\":\"What happens if I register for payroll tax late?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Late registration can result in a back assessment of payroll tax for all years the liability existed, plus interest and penalties. If your business has grown past the threshold and has not yet registered, voluntary disclosure is strongly recommended; most states offer reduced penalties for businesses that come forward proactively.\"}}]}<\/script>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Payroll tax is one of the most misunderstood obligations for growing Australian businesses. Many employers only discover they are liable once their wage bill has already crossed the threshold, which can mean back payments, interest, and penalties if the liability has gone unregistered. Unlike income tax or GST, payroll tax is administered at the state [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":17207,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-17202","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blogs"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Payroll Tax Thresholds by State in Australia 2026\u201327<\/title>\n<meta name=\"description\" content=\"Updated payroll tax thresholds and rates by state for 2026\u201327. Find out if your Australian business is liable, how thresholds work and what exemptions may apply.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Webmaster\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"11 minutes\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Payroll Tax Thresholds by State in Australia 2026\u201327","description":"Updated payroll tax thresholds and rates by state for 2026\u201327. Find out if your Australian business is liable, how thresholds work and what exemptions may apply.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"twitter_misc":{"Written by":"Webmaster","Est. reading time":"11 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/befreeltd.com\/au\/resources\/blogs\/australian-payroll-tax-thresholds\/","url":"https:\/\/befreeltd.com\/au\/resources\/blogs\/australian-payroll-tax-thresholds\/","name":"Payroll Tax Thresholds by State in Australia 2026\u201327","isPartOf":{"@id":"https:\/\/befreeltd.com\/au\/#website"},"primaryImageOfPage":{"@id":"https:\/\/befreeltd.com\/au\/resources\/blogs\/australian-payroll-tax-thresholds\/#primaryimage"},"image":{"@id":"https:\/\/befreeltd.com\/au\/resources\/blogs\/australian-payroll-tax-thresholds\/#primaryimage"},"thumbnailUrl":"https:\/\/befreeltd.com\/au\/wp-content\/uploads\/Payroll-Tax-Thresholds.jpg","datePublished":"2026-05-08T13:04:03+00:00","dateModified":"2026-05-20T13:25:54+00:00","description":"Updated payroll tax thresholds and rates by state for 2026\u201327. 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