Payroll tax across five states.
Different thresholds, different rates, different grouping rules in every jurisdiction. This is a headline estimate per state — useful for a first pass on what you'll owe and where it's worth registering.
State note: Higher rate (4.95%) applies above A$6.5M of taxable wages; mental-health levy applies above A$10M.
Book a discovery callIndicative figure only. Real payroll tax depends on grouping provisions (related entities are aggregated), monthly thresholds, diminishing-threshold deductions at higher wage tiers (WA), regional or industry-specific rates and special levies. Confirm with a registered BAS Agent or your state revenue office before lodging.
Headline rates for 2025–26.
Payroll tax is state-administered. Each jurisdiction sets its own threshold (the tax-free amount) and its own headline rate on wages above it.
- QLD — threshold A$1.3M, headline rate 4.75% (4.95% above A$6.5M; mental-health levy above A$10M).
- NSW — threshold A$1.2M, rate 5.45%.
- VIC — threshold A$1M (lifted from A$900K on 1 July 2025), rate 4.85% (regional employers 1.2125%).
- SA — different model: a A$600K deduction tapers from full at A$1.5M to A$0 by A$1.7M, rate 1.48% in that band and 4.95% above A$1.7M. Substantially different from the other states.
- WA — threshold A$1M, rate 5.5% (diminishing-threshold deduction between A$1M and A$7.5M; higher tier rates above A$7.5M and A$100M).
Grouping is the big footgun. State revenue offices aggregate "related" entities under common control — a parent + a service trust + a subsidiary in the same state are treated as one employer for threshold purposes. If your group sits near the threshold across multiple entities, get advice before relying on this figure.
This information is general in nature and does not constitute personal financial or tax advice. State payroll tax rules change frequently — confirm with your state revenue office or a registered BAS Agent.
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