Payroll tax registration in New South Wales
New South Wales tests registration month by month. An employer registers within the days in the table after the month its wages pass the monthly threshold, and each member of a group registers once the group's wages pass it. Employers whose yearly payroll tax is above the amount in the table pay each month by the due date shown, and June is covered by the annual return instead.
- By Book Keeping Pros
- Sources checked 15 Oct 2026
The rules in New South Wales
| What it is | Value | When it applies | Where it is set |
|---|---|---|---|
| Days after the month wages pass the monthly threshold to register | 7 days | As published on 1 June 2026 | Due date for registration |
| Each group member must register once group wages pass the monthly threshold | Yes | As published on 1 June 2026 | Who needs to register |
| Days after the end of each month that monthly payroll tax is due | 7 days | As published on 8 October 2026 | Due dates for monthly returns |
| Yearly payroll tax above which an employer pays each month | $20,000 | As published on 8 October 2026 | Who needs to pay monthly |
| June is covered by the annual return instead of a monthly payment | Yes | As published on 8 October 2026 | June return |
| Registration should be cancelled when the business stops employing in NSW | Yes | As published on 6 February 2026 | When can a registration be cancelled |
| Registration can be cancelled from a future date | No | As published on 6 February 2026 | How to cancel |
Each rule is read from the source and provision shown; the sources are listed below. Checked 15 Oct 2026.
What it means for your books
- A monthly wage total in the books shows the month wages first pass the monthly threshold. Where the business belongs to a group, each member keeps its own monthly figure so the group's combined wages can be checked against the same threshold.
- Whether the business pays monthly turns on its yearly payroll tax, so recording payroll tax in an account of its own gives a running yearly total to set against the amount in the table.
- June is covered by the annual return rather than a monthly payment, so June's wages need to be complete in the books, along with the rest of the year, before that return is prepared.
- The table says a registration should be cancelled when the business stops employing in New South Wales, and that it can't be cancelled from a future date. A clear record of when the last employee in the state finished gives the business the date to raise with Revenue NSW or your accountant.
General information
Sources
- Register for payroll tax
Revenue NSW. Page modified 2026-06-01 (DCTERMS.modified metadata), released 1 June 2026. Checked 16 October 2026.
© State of New South Wales through Revenue NSW Licence: Revenue NSW terms of use: copyright, State of New South Wales.
- Calculate and pay your monthly payroll tax
Revenue NSW. Page modified 2026-10-08 (DCTERMS.modified metadata), released 8 October 2026. Checked 16 October 2026.
© State of New South Wales through Revenue NSW Licence: Revenue NSW terms of use: copyright, State of New South Wales.
- Cancel your payroll tax registration
Revenue NSW. Page modified 2026-02-06 (DCTERMS.modified metadata), released 6 February 2026. Checked 16 October 2026.
© State of New South Wales through Revenue NSW Licence: Revenue NSW terms of use: copyright, State of New South Wales.
- Payroll tax thresholds and rates
Revenue NSW. 2025-26 and 2026-27, released 1 July 2026. Checked 15 October 2026.
© State of New South Wales through Revenue NSW Licence: Revenue NSW terms of use: copyright, State of New South Wales.
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