Payroll tax is a general purpose tax imposed on wages paid by employers. The Territory Revenue Office administers payroll tax and employers are able to lodge their returns electronically through our TRMeR system.

From 1 July 2011, the rate of tax and the annual threshold before it becomes payable is 5.5 per cent and $1 500 000 respectively. View the historical rates and thresholds webpage.

For more information on the 2011-12 Budget payroll tax changes, please refer to Revenue Circular RC-PRT-006.

For a summary of the Northern Territory payroll tax scheme and obligations of employers, refer to the Employers' Guide to Payroll Tax in the Northern Territory or click on the link below to take you directly to a particular topic.

• Who must register for Payroll Tax
• Exempt Employers
• Wages subject to NT Payroll Tax
• Definition of Wages
• Exempt Wages and Other non-liable payments
• Payroll Tax returns
• Calculation of Payroll Tax
• Grouping
• Administration
• Checklist of Taxable Wages

Payroll Tax Waiver - Queensland Flood Recovery

On 28 January 2011 the Treasurer announced a payroll tax waiver for Territory employers that provide additional paid leave to Territory employees who volunteer with the Queensland flood recovery effort. See Revenue Circular RC-PRT-005 or call the Territory Revenue Office for more information.

Standard Business Reporting

Standard Business Reporting (SBR) and the use of an AUSkey credential went live on 1 July 2010. More information can be found on the Standard Business Reporting webpage.