Register for payroll taxation

Register

As an employer who pays wages in NSW, you must annals for payroll tax if, during any 1 month, your total Australian wages are higher up the relevant monthly threshold.

If you're a member of a group, the full Australian wages paid or payable by all members of the grouping determines whether you should annals for payroll taxation. For more than information, read our mutual errors page.

If your estimated tax payable in a financial yr is:

  • $20,000 or less, you tin can pay annually
  • more than $20,000, you must pay monthly.

Register for payroll tax at present

To annals equally a client, you will need to give us information virtually yourself or your business.

Payroll tax thresholds

You should monitor your wage levels and register for payroll tax inside seven days, after the month when your full Australian wages go higher up the monthly threshold.

The monthly threshold is calculated using the number of days in the calendar month, divided by the number of days in the year, multiplied by the yearly threshold.

The monthly threshold amounts are:

Days in the month Threshold
28 $92,055
thirty $98,630
31 $101,918

To run across rates and thresholds for previous years, read the rates and thresholds page.

Y'all tin discover more information on payroll tax threshold errors on our common errors page.

Several factors determine whether you go the full threshold entitlement. These include:

Wages are just paid for function of the year

If you start or terminate employing in NSW inside a fiscal twelvemonth you're non entitled to the total threshold. You'll receive a proportion of the threshold equal to the number of days y'all use to the number of days in a twelvemonth.

A business concern pays wages liable for payroll tax in another state or territory

If you lot pay wages in another Australian country or territory, the threshold is calculated every bit a proportion equal to the ratio of NSW wages to total Australian wages. For case, if 80 per cent of your total wages are paid in NSW, you're entitled to 80 per cent of the threshold.

A business organisation is part of a grouping

If your business is function of a grouping of businesses, only one threshold applies to the whole group.

Grouped status

Before you register, y'all must make up one's mind your grouping status.

Not-grouped employer

If you're not grouped with any other business, you must register as a non-grouped employer.

Grouped employer

If you lot're grouped with another business concern, yous must register as a grouped employer, but you lot must know your grouped status.

In that location are 2 options:

  • Grouped employers must nominate a designated group employer (DGE) for their grouping. If you lot're not the DGE, y'all do not receive any threshold entitlement and are known equally a non-threshold claimer. To qualify as a DGE, your wages must be more than the threshold for that catamenia.
  • If none of the members qualify as DGE, or they wish to order a joint return, a Group Single Lodger must be nominated and they must society and pay payroll taxation on behalf of all members of the group.

For more information on DGE and Group Single Lodger read our group page.

Information required for registration

Make certain you have all the necessary details before starting the online form.

Once you commencement, you tin can't salve your work and complete the course later. If you go out before completing the form, you will need to start once again.

  • Note: if you desire to return to a previous folio, select the 'back' button. If you lot select this button yous volition lose all of the information on the page you are working on.
  • When you submit your registration, you will receive an acknowledgement message with a lodgement reference number. You will need this number if you desire to contact usa.

Customer details

Client ID If you are already a registered client for any other revenue type, you will need to enter your existing Client ID. Your Client ID is generally included on correspondence from united states.
Your ABN Yous can call back your concern proper noun and type of business organisation from the Australian Business Register. If y'all take an ARBN issued by ASIC and you practice not have an ABN, please contact us for information on how to register.

If the business is a trust yous must enter the trustee's ABN. If the trustee does not have an ABN please contact us for more than data on how to register.
Contact details Business address, contact name and daytime telephone number.
Your bank account details If you have an overseas bank account, delight contact us for information on how to register.

Employment

  • The date the business starting time employed staff in New Southward Wales (NSW).
  • The date the business organization outset employed staff interstate.

NSW and interstate wages

NSW and interstate wages for the electric current year, plus the four previous years. Wages include:

  • salaries and wages (including wages paid to employees every bit part of the JobKeeper Payment scheme)
  • fringe benefits
  • employer superannuation contributions
  • termination payments
  • contractor payments
  • allowances
  • apprentice and trainee wages
  • bonuses and commissions
  • director fees
  • shares and options.

Run across the checklist of liable and exempt items for more information.

Group

  • List the names of all group members who pay wages and directors' fees in NSW and/or interstate
  • Provide details of other group member wages.

Learn more than about group.

Privacy

Data nerveless from you on the registration class helps united states of america make up one's mind if you have a liability or entitlement. The information may exist provided to third parties with your consent or as required or permitted by law. We will right or update your personal information at your asking. You can read our privacy page for more information.