{
 "name": "employeecostaustralia.com Payroll Tax Rate Table",
 "title": "Payroll Tax Rate Table",
 "url": "https://employeecostaustralia.com/datasets/payroll-tax-rate-table/",
 "csv": "https://employeecostaustralia.com/datasets/payroll-tax-rate-table.csv",
 "markdown": "https://employeecostaustralia.com/datasets/payroll-tax-rate-table/index.md",
 "computed_at": "2026-11-08",
 "license": "https://employeecostaustralia.com/terms",
 "headline": "The Payroll Tax Rate Table carries 7 published figures read from 7 sources' own pages, from 0.25 to 5.50 percent, read 7 November 2026.",
 "quotes": [
  "The Payroll Tax Rate Table carries 7 published figures read from 7 sources' own pages, from 0.25 to 5.50 percent, read 7 November 2026.",
  "8 of the 12 named sources read in full publish a figure; 4 publish none, read 7 November 2026.",
  "Payroll Tax Rate Table, jurisdiction New South Wales: median 5.45 percent across 1 source, read 7 November 2026.",
  "Payroll Tax Rate Table, jurisdiction Victoria: median 1,000,000 AUD across 1 source, read 7 November 2026.",
  "Payroll Tax Rate Table, jurisdiction Victoria, regional employers: median 1.21 percent across 1 source, read 7 November 2026.",
  "Payroll Tax Rate Table, jurisdiction Queensland: median 4.75 percent across 1 source, read 7 November 2026.",
  "Payroll Tax Rate Table, jurisdiction Queensland: median 1,300,000 AUD across 1 source, read 7 November 2026.",
  "Payroll Tax Rate Table, jurisdiction Queensland, mental health levy: median 0.25 percent across 1 source, read 7 November 2026.",
  "Payroll Tax Rate Table, jurisdiction South Australia: median 1,500,000 AUD across 1 source, read 7 November 2026.",
  "Payroll Tax Rate Table, jurisdiction South Australia: median 4.95 percent across 1 source, read 7 November 2026.",
  "Payroll Tax Rate Table, jurisdiction Western Australia: median 1,000,000 AUD across 1 source, read 7 November 2026.",
  "Payroll Tax Rate Table, jurisdiction Western Australia: median 5.50 percent across 1 source, read 7 November 2026.",
  "Payroll Tax Rate Table, jurisdiction Northern Territory: median 5.50 percent across 1 source, read 7 November 2026.",
  "Payroll Tax Rate Table, jurisdiction Northern Territory: median 2,500,000 AUD across 1 source, read 7 November 2026.",
  "Payroll Tax Rate Table, levy Queensland mental health levy primary threshold: median 10,000,000 AUD across 1 source, read 7 November 2026.",
  "Payroll Tax Rate Table, wage band Victoria threshold phase-out starts at $3 million: median 3,000,000 AUD across 1 source, read 7 November 2026."
 ],
 "citation": "\"employeecostaustralia.com Payroll Tax Rate Table\", updated 2026-11-08, https://employeecostaustralia.com/datasets/payroll-tax-rate-table/.",
 "changed_since": null,
 "national": {
  "unit": "%",
  "n": 7,
  "median": 4.95,
  "min": 0.25,
  "max": 5.5,
  "p25": 1.2125,
  "p75": 5.5,
  "mean": 3.9446,
  "units": {
   "%": 7,
   "AUD": 7
  },
  "published_sources": 8,
  "named_sources": 12,
  "read_sources": 12,
  "not_published": 4,
  "published_share": 0.667
 },
 "by_axis": {
  "jurisdiction": {
   "New South Wales": {
    "%": {
     "n": 1,
     "median": 5.45,
     "min": 5.45,
     "max": 5.45,
     "p25": 5.45,
     "p75": 5.45,
     "mean": 5.45
    }
   },
   "Victoria": {
    "AUD": {
     "n": 1,
     "median": 1000000,
     "min": 1000000,
     "max": 1000000,
     "p25": 1000000,
     "p75": 1000000,
     "mean": 1000000
    }
   },
   "Victoria, regional employers": {
    "%": {
     "n": 1,
     "median": 1.2125,
     "min": 1.2125,
     "max": 1.2125,
     "p25": 1.2125,
     "p75": 1.2125,
     "mean": 1.2125
    }
   },
   "Queensland": {
    "%": {
     "n": 1,
     "median": 4.75,
     "min": 4.75,
     "max": 4.75,
     "p25": 4.75,
     "p75": 4.75,
     "mean": 4.75
    },
    "AUD": {
     "n": 1,
     "median": 1300000,
     "min": 1300000,
     "max": 1300000,
     "p25": 1300000,
     "p75": 1300000,
     "mean": 1300000
    }
   },
   "Queensland, mental health levy": {
    "%": {
     "n": 1,
     "median": 0.25,
     "min": 0.25,
     "max": 0.25,
     "p25": 0.25,
     "p75": 0.25,
     "mean": 0.25
    }
   },
   "South Australia": {
    "AUD": {
     "n": 1,
     "median": 1500000,
     "min": 1500000,
     "max": 1500000,
     "p25": 1500000,
     "p75": 1500000,
     "mean": 1500000
    },
    "%": {
     "n": 1,
     "median": 4.95,
     "min": 4.95,
     "max": 4.95,
     "p25": 4.95,
     "p75": 4.95,
     "mean": 4.95
    }
   },
   "Western Australia": {
    "AUD": {
     "n": 1,
     "median": 1000000,
     "min": 1000000,
     "max": 1000000,
     "p25": 1000000,
     "p75": 1000000,
     "mean": 1000000
    },
    "%": {
     "n": 1,
     "median": 5.5,
     "min": 5.5,
     "max": 5.5,
     "p25": 5.5,
     "p75": 5.5,
     "mean": 5.5
    }
   },
   "Northern Territory": {
    "%": {
     "n": 1,
     "median": 5.5,
     "min": 5.5,
     "max": 5.5,
     "p25": 5.5,
     "p75": 5.5,
     "mean": 5.5
    },
    "AUD": {
     "n": 1,
     "median": 2500000,
     "min": 2500000,
     "max": 2500000,
     "p25": 2500000,
     "p75": 2500000,
     "mean": 2500000
    }
   }
  },
  "levy": {
   "Queensland mental health levy primary threshold": {
    "AUD": {
     "n": 1,
     "median": 10000000,
     "min": 10000000,
     "max": 10000000,
     "p25": 10000000,
     "p75": 10000000,
     "mean": 10000000
    }
   }
  },
  "wage band": {
   "Victoria threshold phase-out starts at $3 million": {
    "AUD": {
     "n": 1,
     "median": 3000000,
     "min": 3000000,
     "max": 3000000,
     "p25": 3000000,
     "p75": 3000000,
     "mean": 3000000
    }
   }
  }
 },
 "rows": [
  {
   "source": "Revenue NSW, payroll tax thresholds and rates",
   "url": "https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/payroll-tax/lodge-and-pay-returns/thresholds-and-rates",
   "figure": "5.45%",
   "value": 5.45,
   "unit": "%",
   "vat": null,
   "axis": {
    "jurisdiction": "New South Wales"
   },
   "retrieved_at": "2026-10-12",
   "quote": "Payroll tax in NSW is calculated only on wages above an annual threshold, at a rate of 5.45%.",
   "source_class": "primary-government",
   "text_sha256": "80baf7aa5b0fa64d5c7cc81d3a2c0c86730c6dc0a16a2f4540441db5a506a120"
  },
  {
   "source": "State Revenue Office Victoria, payroll tax current rates",
   "url": "https://www.sro.vic.gov.au/about-us/rates-and-statistics/current-rates/payroll-tax-current-rates",
   "figure": "$1,000,000 ",
   "value": 1000000,
   "unit": "AUD",
   "vat": null,
   "axis": {
    "jurisdiction": "Victoria"
   },
   "retrieved_at": "2026-11-07",
   "quote": "Annual Monthly From 1 July 2025 onward $1,000,000 $83,333",
   "source_class": "primary-government",
   "text_sha256": "59348c3c13415aa338ae19a0511781030d4ef22849d783964142176ca9d03590"
  },
  {
   "source": "State Revenue Office Victoria, payroll tax current rates",
   "url": "https://www.sro.vic.gov.au/about-us/rates-and-statistics/current-rates/payroll-tax-current-rates",
   "figure": "1.2125%",
   "value": 1.2125,
   "unit": "%",
   "vat": null,
   "axis": {
    "jurisdiction": "Victoria, regional employers"
   },
   "retrieved_at": "2026-11-07",
   "quote": "1.2125% for regional Victorian employers",
   "source_class": "primary-government",
   "text_sha256": "59348c3c13415aa338ae19a0511781030d4ef22849d783964142176ca9d03590"
  },
  {
   "source": "Queensland Revenue Office, payroll tax rates and thresholds",
   "url": "https://qro.qld.gov.au/payroll-tax/calculate/rates-thresholds/",
   "figure": "4.75%",
   "value": 4.75,
   "unit": "%",
   "vat": null,
   "axis": {
    "jurisdiction": "Queensland"
   },
   "retrieved_at": "2026-11-07",
   "quote": "The payroll tax rate is: 4.75% for employers or groups of employers who pay $6.5 million or less in Australian taxable wages",
   "source_class": "primary-government",
   "text_sha256": "b8777834c0658c4cd72ebe9c24a0c0431dba6c2034728b8cdbdcd3f25789a401"
  },
  {
   "source": "Queensland Revenue Office, payroll tax rates and thresholds",
   "url": "https://qro.qld.gov.au/payroll-tax/calculate/rates-thresholds/",
   "figure": "$1.3 million",
   "value": 1300000,
   "unit": "AUD",
   "vat": null,
   "axis": {
    "jurisdiction": "Queensland"
   },
   "retrieved_at": "2026-11-07",
   "quote": "The current threshold is $1.3 million in annual Australian taxable wages.",
   "source_class": "primary-government",
   "text_sha256": "b8777834c0658c4cd72ebe9c24a0c0431dba6c2034728b8cdbdcd3f25789a401"
  },
  {
   "source": "Queensland Revenue Office, calculating the mental health levy",
   "url": "https://qro.qld.gov.au/payroll-tax/mental-health-levy/calculating/",
   "figure": "$10 million",
   "value": 10000000,
   "unit": "AUD",
   "vat": null,
   "axis": {
    "levy": "Queensland mental health levy primary threshold"
   },
   "retrieved_at": "2026-11-07",
   "quote": "More than $10 million (primary threshold)",
   "source_class": "primary-government",
   "text_sha256": ""
  },
  {
   "source": "Queensland Revenue Office, calculating the mental health levy",
   "url": "https://qro.qld.gov.au/payroll-tax/mental-health-levy/calculating/",
   "figure": "0.25%",
   "value": 0.25,
   "unit": "%",
   "vat": null,
   "axis": {
    "jurisdiction": "Queensland, mental health levy"
   },
   "retrieved_at": "2026-11-07",
   "quote": "0.25% (primary rate )",
   "source_class": "primary-government",
   "text_sha256": ""
  },
  {
   "source": "RevenueSA, payroll tax rates and thresholds",
   "url": "https://www.revenuesa.sa.gov.au/payroll-tax/rates-and-thresholds",
   "figure": "$1,500,000 ",
   "value": 1500000,
   "unit": "AUD",
   "vat": null,
   "axis": {
    "jurisdiction": "South Australia"
   },
   "retrieved_at": "2026-11-07",
   "quote": "$1,500,000 per annum",
   "source_class": "primary-government",
   "text_sha256": "3cba460d07a9e02f8530e78294b648dfd1c8b3675a80311695741503b0953d03"
  },
  {
   "source": "RevenueWA, payroll tax employer guide, calculation",
   "url": "https://www.wa.gov.au/government/multi-step-guides/payroll-tax-employer-guide/calculation-payroll-tax-employer-guide",
   "figure": "$1,000,000 ",
   "value": 1000000,
   "unit": "AUD",
   "vat": null,
   "axis": {
    "jurisdiction": "Western Australia"
   },
   "retrieved_at": "2026-11-07",
   "quote": "Tax is calculated on a gradual diminishing tax-free threshold that gradually phases out between the annual threshold of $1,000,000 and the upper threshold of $7,500,000.",
   "source_class": "primary-government",
   "text_sha256": "352bbdc3f385fe1311530c1ca7a76afaf8e4349ec76e1afb57e65d1aec5ad866"
  },
  {
   "source": "RevenueWA, payroll tax employer guide, calculation",
   "url": "https://www.wa.gov.au/government/multi-step-guides/payroll-tax-employer-guide/calculation-payroll-tax-employer-guide",
   "figure": "5.5%",
   "value": 5.5,
   "unit": "%",
   "vat": null,
   "axis": {
    "jurisdiction": "Western Australia"
   },
   "retrieved_at": "2026-11-07",
   "quote": "The payroll tax rate is 5.5% on the taxable wages paid by employers or groups of employers.",
   "source_class": "primary-government",
   "text_sha256": "352bbdc3f385fe1311530c1ca7a76afaf8e4349ec76e1afb57e65d1aec5ad866"
  },
  {
   "source": "NT Territory Revenue Office, payroll tax",
   "url": "https://treasury.nt.gov.au/dtf/territory-revenue-office/payroll-tax",
   "figure": "5.5%",
   "value": 5.5,
   "unit": "%",
   "vat": null,
   "axis": {
    "jurisdiction": "Northern Territory"
   },
   "retrieved_at": "2026-11-07",
   "quote": "The rate of tax is 5.5%.",
   "source_class": "primary-government",
   "text_sha256": "88e017e31347ad682896af0775c13da7dc70f98e80342ab15ff701dddb1608af"
  },
  {
   "source": "NT Territory Revenue Office, payroll tax",
   "url": "https://treasury.nt.gov.au/dtf/territory-revenue-office/payroll-tax",
   "figure": "$2.5 million",
   "value": 2500000,
   "unit": "AUD",
   "vat": null,
   "axis": {
    "jurisdiction": "Northern Territory"
   },
   "retrieved_at": "2026-11-07",
   "quote": "The amendments leave the current $2.5 million tax free threshold, deduction settings and general 5.5% rate unchanged for all other employers.",
   "source_class": "primary-government",
   "text_sha256": "88e017e31347ad682896af0775c13da7dc70f98e80342ab15ff701dddb1608af"
  },
  {
   "source": "State Revenue Office Victoria, threshold and phase-out rate",
   "url": "https://www.sro.vic.gov.au/businesses-and-organisations/payroll-tax/thresholds-and-grouping/threshold-and-phase-out-rate",
   "figure": "$3 million",
   "value": 3000000,
   "unit": "AUD",
   "vat": null,
   "axis": {
    "wage band": "Victoria threshold phase-out starts at $3 million"
   },
   "retrieved_at": "2026-11-07",
   "quote": "What the changes mean for you Employers with Australian wages below $3 million You are entitled to the entire threshold amount unless you also pay wages interstate or have employed for less than the full financial year.",
   "source_class": "primary-government",
   "text_sha256": ""
  },
  {
   "source": "RevenueSA, payroll tax rates and thresholds",
   "url": "https://www.revenuesa.sa.gov.au/payroll-tax/rates-and-thresholds",
   "figure": "4.95%",
   "value": 4.95,
   "unit": "%",
   "vat": null,
   "axis": {
    "jurisdiction": "South Australia"
   },
   "retrieved_at": "2026-11-07",
   "quote": "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 but not $1.7 million Exceeds $1.7 million from 1 January 2019 variable from 0% to 4.95% 1 July 2017 to 31 December 2018 variable from 2.5% to 4.95%*",
   "source_class": "primary-government",
   "text_sha256": "3cba460d07a9e02f8530e78294b648dfd1c8b3675a80311695741503b0953d03"
  },
  {
   "source": "RevenueSA, payroll tax rates and thresholds",
   "url": "https://www.revenuesa.sa.gov.au/payroll-tax/rates-and-thresholds",
   "figure": "$1,500,000 ",
   "value": 1500000,
   "unit": "AUD",
   "vat": null,
   "axis": {
    "jurisdiction": "South Australia"
   },
   "retrieved_at": "2026-11-07",
   "quote": "Effective Date Maximum Threshold from 1 January 2019 $1,500,000 per annum (equivalent to $28,846 per week or $125,000 per month) Payroll Tax Maximum Deduction Payroll tax maximum deduction amounts are: Effective Date Maximum Deduction Per Annum Per Month from 1 July 2009 $600,000 $50,000 1 July 2008 to 30 June 2009",
   "source_class": "primary-government",
   "text_sha256": "3cba460d07a9e02f8530e78294b648dfd1c8b3675a80311695741503b0953d03"
  }
 ],
 "not_published": [
  {
   "source": "Revenue NSW, payroll tax",
   "url": "https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/payroll-tax",
   "retrieved_at": "2026-11-07",
   "reason": "read in full and no accepted figure on the page"
  },
  {
   "source": "Queensland Revenue Office, payroll tax grouping",
   "url": "https://qro.qld.gov.au/payroll-tax/grouping/",
   "retrieved_at": "2026-10-24",
   "reason": "read in full and no accepted figure on the page"
  },
  {
   "source": "State Revenue Office Tasmania, payroll tax rates and thresholds",
   "url": "https://www.sro.tas.gov.au/payroll-tax/rates-thresholds",
   "retrieved_at": "2026-09-12",
   "reason": "read in full and no accepted figure on the page"
  },
  {
   "source": "ACT Revenue Office, payroll tax",
   "url": "https://www.revenue.act.gov.au/payroll-tax",
   "retrieved_at": "2026-09-12",
   "reason": "read in full and no accepted figure on the page"
  }
 ],
 "sources": [
  {
   "url": "https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/payroll-tax/lodge-and-pay-returns/thresholds-and-rates",
   "label": "Revenue NSW, payroll tax thresholds and rates",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/payroll-tax",
   "label": "Revenue NSW, payroll tax",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.sro.vic.gov.au/about-us/rates-and-statistics/current-rates/payroll-tax-current-rates",
   "label": "State Revenue Office Victoria, payroll tax current rates",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.sro.vic.gov.au/businesses-and-organisations/payroll-tax/thresholds-and-grouping/threshold-and-phase-out-rate",
   "label": "State Revenue Office Victoria, threshold and phase-out rate",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://qro.qld.gov.au/payroll-tax/calculate/rates-thresholds/",
   "label": "Queensland Revenue Office, payroll tax rates and thresholds",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://qro.qld.gov.au/payroll-tax/mental-health-levy/calculating/",
   "label": "Queensland Revenue Office, calculating the mental health levy",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://qro.qld.gov.au/payroll-tax/grouping/",
   "label": "Queensland Revenue Office, payroll tax grouping",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.revenuesa.sa.gov.au/payroll-tax/rates-and-thresholds",
   "label": "RevenueSA, payroll tax rates and thresholds",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.wa.gov.au/government/multi-step-guides/payroll-tax-employer-guide/calculation-payroll-tax-employer-guide",
   "label": "RevenueWA, payroll tax employer guide, calculation",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.sro.tas.gov.au/payroll-tax/rates-thresholds",
   "label": "State Revenue Office Tasmania, payroll tax rates and thresholds",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://treasury.nt.gov.au/dtf/territory-revenue-office/payroll-tax",
   "label": "NT Territory Revenue Office, payroll tax",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.revenue.act.gov.au/payroll-tax",
   "label": "ACT Revenue Office, payroll tax",
   "license": "the publisher's own terms; quoted for reporting and comment"
  }
 ],
 "methodology": "Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 8 of the 12 named sources that could be read published a usable figure; 4 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source in % (a source's median where its page yielded several accepted sentences), so N counts sources, never sentences; 74 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per jurisdiction per year giving threshold, rate, phase-out or diminishing-threshold rule and any surcharge or levy, each quoted from that revenue office's own page with its effective date; the comparison across all eight - where the same $2m wage bill is taxed most and least - is the figure, and no revenue office publishes its neighbours' rates",
 "embed": "<figure style=\"margin:0;padding:16px;border:1px solid #d9d9d9;border-radius:8px;background:#ffffff;color:#111111;font-family:system-ui,sans-serif;max-width:480px\"><p style=\"margin:0 0 8px;font-size:28px;font-weight:700;color:#111111;background:#ffffff\">0.25 to 5.50 percent</p><p style=\"margin:0 0 8px;font-size:14px;color:#111111;background:#ffffff\">7 published figures, Payroll Tax Rate Table, across 7 sources, read 7 November 2026</p><figcaption style=\"font-size:12px;color:#444444;background:#ffffff\"><a href=\"https://employeecostaustralia.com/datasets/payroll-tax-rate-table/#median\" style=\"color:#1a4fd6;background:#ffffff\">Source: employeecostaustralia.com Payroll Tax Rate Table</a></figcaption></figure>"
}