Rates and Thresholds

Payroll Tax Rates

Payroll tax rates are prescribed in the Payroll Tax Act 2009.

Effective Date Annual Australian Taxable Payroll
Does not exceed
$600 000
Exceeds $600 000
but not $1 million
Exceeds $1 million
but not $1.5 million
Exceeds $1.5 million
from 1 July 2017nil2.5%variable from 2.5% to 4.95%4.95%
1 July 2009 to 30 June 2017 nil4.95%
1 July 2008 to 30 June 2009(1)nil5%

(1) Prescribed in the Pay-roll Tax Act 1971

Variable PRT Calculator

Calculate your rate here for 2017-2018

Enter total Australian wages (if you are part of a group, please enter your group's total Australian wages) for the full financial year*



*NOTE: the rate is based on annualised wages. e.g. If you employ for only 150 days in the year and the wages paid during that period is $630 000, your annualised wages total would be calculated as follows:
$630 000/150 multiplied by 365 or 366 days. Your annualised wages would therefore be $1 533 000.

Payroll Tax Maximum Deductions (Threshold)

Payroll tax maximum deduction amounts are prescribed in the Payroll Tax Act 2009.

Effective Date Maximum Deduction
Per Annum Per Month
from 1 July 2009     $600 000 $50 000
1 July 2008 to 30 June 2009(1) $552 000 $46 000

(1) Prescribed in the Pay-roll Tax Act 1971

Payroll tax rates and Motor Vehicle Allowance Rate

The prescribed rate for payroll tax purposes is aligned to the rate prescribed by the regulations under Section 28-25 of the Income Tax Assessment Act 1936 (Cwlth) for calculating a deduction for car expenses for a large car using the cents per kilometre method.

Accommodation Allowance Rate

The prescribed daily rate is aligned with the rate determined by the Federal Commissioner of Taxation, and it is the total reasonable amount for daily travel allowances using the lowest capital city for the lowest salary band for the financial year.

The table below outlines the rates applicable for each period.

Effective Date Allowable Deduction
Motor Vehicle
(per km)
Accommodation
(per night)
1 July 2017 to 30 June 2018 to be advisedto be advised
1 July 2016 to 30 June 2017 66c $257.95
1 July 2015 to 30 June 2016 77c $255.45
1 July 2014 to 30 June 2015 77c $253.25
1 July 2013 to 30 June 2014 75c $250.85
1 July 2012 to 30 June 2013 75c $248.25
1 July 2011 to 30 June 2012 75c $238.10
1 July 2010 to 30 June 2011 75c $227.35
1 July 2009 to 30 June 2010 75c $223.80
1 July 2008 to 30 June 2009 70c $218.30