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 tax-free entitlements and payroll tax rates table.

From 1 July 2015 a number of measures announced as part of Budget 2015-16 come into force including removal of the apprentices and trainee exemption and the clarified charity payroll tax exemptions. For more information on these changes, as well as other miscellaneous changes to the Payroll Tax Act, please view Revenue Circular RC-PRT-007 for the charity exemption and Revenue Circular RC-GEN-016 for all other payroll tax changes effective from 1 July 2015.

RC-GEN-016 2015-16 Budget Measures (pdf, 111 kb)
RC-GEN-016 2015-16 Budget Measures (docx, 691kb)

RC-PRT-007 2015-16 Budget Measures – Payroll Tax Non-Profit Exemption (pdf, 92 kb)
RC-PRT-007 2015-16 Budget Measures – Payroll Tax Non-Profit Exemption (docx, 687 kb)

For a summary of the Northern Territory payroll tax scheme and obligations of employers, refer to:

Payroll Tax Guide for Northern Territory Employers and Businesses 
Payroll Tax Guide for Northern Territory Employers and Businesses
Payroll Tax Guide Appendix 4: Relevant Contract Analysis Schedule​​

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