NSW Payroll Tax Calculator 2026-27
Estimate New South Wales payroll tax for 1 July 2026 to 30 June 2027 from annual Australian taxable wages. The figures below are the official Revenue NSW $1,200,000 tax-free threshold and 5.45% rate.
Estimate your 2026-27 NSW payroll tax
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How NSW payroll tax is worked out
New South Wales charges payroll tax when an employer pays NSW wages and total Australian taxable wages for the financial year sit above the published tax-free threshold. The 5.45% rate applies only to the excess, not to the first $1,200,000 when the full threshold is available.
Revenue NSW’s published example uses $1,500,000 of NSW-only wages for a full year: the threshold is $1,200,000, tax is calculated on $300,000, and the 2026-27 rate of 5.45% gives $16,350.
A business that employed for 184 days of a 365-day year is given $604,931.51 of threshold on the same $1,500,000 wage bill. Interstate wages shrink the NSW share of the threshold in the same proportion as NSW wages to Australian wages. This form assumes all wages are paid in NSW.
NSW payroll tax rates 2026-27
| Item | Official figure |
|---|---|
| Annual tax-free threshold | $1,200,000 |
| Payroll tax rate | 5.45% |
| Monthly registration threshold (28 / 30 / 31 days) | $92,055 / $98,630 / $101,918 |
Source: Revenue NSW payroll tax thresholds and rates, last updated 1 July 2026. Checked on 2026-11-01.
Frequently Asked Questions
What is the NSW payroll tax threshold for 2026-27?
Revenue NSW has published a $1,200,000 annual tax-free threshold and a 5.45% rate for 1 July 2026 to 30 June 2027. Tax is charged only on Australian wages above the threshold that the employer is entitled to claim.
When must a NSW employer register?
You must register if you pay NSW wages and total Australian wages go above the monthly threshold in any month. For 2026-27 those monthly amounts are $92,055 (28-day month), $98,630 (30 days) and $101,918 (31 days). Registration is separate from this annual estimate.
How does a part-year or grouped employer change the threshold?
If you employed for only part of the year, the threshold is $1,200,000 multiplied by the number of days you employed, divided by 365. Only one member of a group may claim the threshold. Other group members pay the rate on all of their NSW wages.
What counts as taxable wages?
Revenue NSW treats salaries, superannuation, fringe benefits, contractor payments that are wages, allowances, bonuses, commissions, directors’ fees and many termination payments as taxable. Some apprentice, trainee and parental-leave amounts can be exempt. Confirm the wage types with Revenue NSW before you rely on a figure.
Is this a Revenue NSW assessment?
No. This page is general information. It is not a Payroll Tax Online calculation, not tax advice and not financial product advice. In line with ASIC’s general-information guidance, we do not recommend a specific financial product. Lodge returns through Revenue NSW.