{"dataset":"au_payroll_tax","source":"payrolltax.gov.au (harmonised) — state/territory revenue offices","source_url":"https://www.payrolltax.gov.au/harmonisation/payroll-tax-rates-and-thresholds","note":"Primary rate + annual threshold are structured; rate_detail preserves surcharges, levies, regional discounts and tapering. Review each 1 July. MANUAL CORRECTION 2026-07-23: the payrolltax.gov.au harmonised table (last updated 09/06/2026) was stale for FY2026-27 — ACT updated to the 1 Jul 2026 settings ($1.75m threshold, tiered 6.75%-8.75% scale) and NT updated with the new 6.5% rate for Australia-wide wages of $100m+, both verified against the ACT Revenue Office and NT Territory Revenue Office primary pages. All other jurisdictions re-verified unchanged against their revenue offices on 2026-07-23. Re-running scripts/ingest-payroll-tax.mjs will clobber these corrections until payrolltax.gov.au refreshes its table.","generated_at":"2026-07-23T03:25:00.000Z","states":[{"code":"ACT","name":"Australian Capital Territory","standard_rate_pct":6.75,"all_rates_pct":[6.75,6.85,7.35,7.85,8.75],"variable_rate":true,"annual_threshold_aud":1750000,"monthly_threshold_aud":145833.33,"rate_detail":"From 1 July 2026 the monthly payroll tax threshold in the ACT is $145,833.33, or $1.75 million a year. Tiered general rate by annual Australia-wide (group) wages: 6.75% more than $1.75 million but not more than $20 million; 6.85% more than $20 million but not more than $50 million; 7.35% more than $50 million but not more than $100 million; 7.85% more than $100 million but not more than $150 million; 8.75% more than $150 million. Eligible universities capped at 6.85%. Verified 2026-07-23 against revenue.act.gov.au 'About payroll tax' Table 1 (1 July 2026 to 30 June 2027).","threshold_detail":"Annual $1 750 000 Monthly $145 833.33","max_annual_deduction":"Same as annual threshold"},{"code":"NSW","name":"New South Wales","standard_rate_pct":5.45,"all_rates_pct":[5.45],"variable_rate":false,"annual_threshold_aud":1200000,"monthly_threshold_aud":null,"rate_detail":"5.45%","threshold_detail":"Annual $1 200 000","max_annual_deduction":"Same as annual threshold"},{"code":"NT","name":"Northern Territory","standard_rate_pct":5.5,"all_rates_pct":[5.5,6.5],"variable_rate":true,"annual_threshold_aud":2500000,"monthly_threshold_aud":208333,"rate_detail":"5.5% general rate. From 1 July 2026 a higher 6.5% rate applies to employers and payroll tax groups with Australia-wide wages of $100 million or greater; the $2.5 million tax-free threshold, deduction settings and 5.5% general rate are unchanged for all other employers. Verified 2026-07-23 against treasury.nt.gov.au (Territory Revenue Office).","threshold_detail":"Annual $2 500 000 Monthly $208 333 Weekly $48 077","max_annual_deduction":"Same as annual threshold"},{"code":"QLD","name":"Queensland","standard_rate_pct":4.95,"all_rates_pct":[4.75,4.95,1,0.25,0.25,0.5],"variable_rate":true,"annual_threshold_aud":1300000,"monthly_threshold_aud":108333,"rate_detail":"4.75% $6 500 000 or less 4.95% more than $6 500 000 Regional employers may be entitled to a 1% discount on the rate until 30 June 2030. A mental health levy will apply to employers and groups of employers who pay more than $10 million in annual Australian taxable wages. Additional 0.25% (primary rate) more than $10 million (primary threshold). Additional 0.25% (primary rate) + 0.5% (additional rate) more than $100 million (additional threshold).","threshold_detail":"Annual $1 300 000 Monthly $108 333","max_annual_deduction":"Same as annual threshold"},{"code":"SA","name":"South Australia","standard_rate_pct":4.95,"all_rates_pct":[0,4.95,4.95],"variable_rate":true,"annual_threshold_aud":1500000,"monthly_threshold_aud":125000,"rate_detail":"0% to 4.95% Exceeds $1 500 000 but not $1 700 000 4.95% Exceeds $1 700 000","threshold_detail":"Annual $1 500 000 Monthly $125 000 Weekly $28 846","max_annual_deduction":"$600 000"},{"code":"TAS","name":"Tasmania","standard_rate_pct":6.1,"all_rates_pct":[4,6.1],"variable_rate":true,"annual_threshold_aud":1250000,"monthly_threshold_aud":null,"rate_detail":"4% $1 250 001 - $2 000 000 6.1% $2 000 001 or more","threshold_detail":"Annual $1 250 000 Weekly $24 038","max_annual_deduction":"Same as annual threshold"},{"code":"VIC","name":"Victoria","standard_rate_pct":4.85,"all_rates_pct":[4.85,1.2125],"variable_rate":true,"annual_threshold_aud":1000000,"monthly_threshold_aud":83333,"rate_detail":"4.85% 1.2125% for regional employers From 1 July 2024, employers and groups with total annual taxable Australian wages between $3,000,000 and $5,000,000 are eligible for areduced deduction, where the deduction is subject to a degree of phasing out.","threshold_detail":"Annual $1 000 000 Monthly $83 333","max_annual_deduction":"Same as annual threshold"},{"code":"WA","name":"Western Australia","standard_rate_pct":5.5,"all_rates_pct":[5.5],"variable_rate":false,"annual_threshold_aud":1000000,"monthly_threshold_aud":83333,"rate_detail":"5.5%","threshold_detail":"Annual $1 000 000 Monthly $83 333","max_annual_deduction":"Same as annual threshold"}]}