Rates and thresholds
2019/20 financial year
There are two payroll tax thresholds and rates for the 2019-20 financial year. Payroll tax is charged according to the table below:
Monthly payroll tax thresholds
This monthly threshold amount varies according to the number of days in the month and year and are rounded to the nearest whole dollar amount.
If an employer pays wages only in Tasmania, the full monthly threshold amounts for the relevant period can be claimed. The monthly threshold amount is deducted from the Tasmanian wages and the difference is taxed at 6.1 per cent.
If an employer pays wages in Tasmania and in other states and/or territories the threshold amount will be apportioned in accordance with the ratio of taxable wages paid in Tasmania to taxable wages paid Australia wide.
If an employer is a member of a group, the threshold amount may either be claimed by the designated group member or apportioned across the group administratively.
If the Australia-wide wages cannot be obtained on a monthly basis, an estimate based on one twelfth of the previous year’s Australia wide wages can be used for the calculation of the threshold entitlement. Alternatively, tax can be paid at a flat 6.1 per cent and the threshold entitlement calculated on the annual adjustment return.
Employers not wishing to claim a threshold amount must pay tax of 6.1 per cent on all Tasmanian taxable wages for the month.
Payroll tax rates and thresholds
For further information, refer to the
Annual Adjustment Return Guideline.