New South Wales Payroll Tax Calculator 2026–27

New South Wales payroll tax threshold: $1,200,000 — Rate: 5.45% — Source: Revenue NSW

Diminishing threshold applies up to $6.6M.

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How It Works for New South Wales Employers

1

Connect your payroll

Link Xero, MYOB, or Employment Hero. We pull employee and pay run data automatically — no manual exports.

2

Determine nexus

Each employee is assigned to New South Wales or another state using the 5-step waterfall test. Borderline cases are flagged for review.

3

Calculate and lodge

Your NSW payroll tax liability is calculated at 5.45%, above the $1,200,000 threshold. Download a lodgement-ready report.

New South Wales Payroll Tax Questions

What is the payroll tax threshold in New South Wales for 2026-27?

The annual payroll tax threshold in New South Wales for the 2026-27 financial year is $1,200,000. Employers with total Australian wages below this threshold are not required to pay payroll tax in NSW.

What is the payroll tax rate in New South Wales?

The payroll tax rate in New South Wales is 5.45%. Diminishing threshold applies up to $6.6M. Rates are sourced from Revenue NSW and verified annually.

Who must register for payroll tax in New South Wales?

Employers (or groups of employers) whose total Australian wages exceed $1,200,000 in a financial year must register for payroll tax in New South Wales. Wages paid to employees who primarily work in NSW count towards the NSW liability.

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