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:​

Wages (​$) Rate (%)
0 to 1 250 0000
1 250 001 to 2 000 0004
2 000 001 and above
6.1
​​

​​​​Monthly payroll tax thresholds

Select Month:  
2017-18 Financial Year:
2018-19 Financial Year: Initial threshold: Subsequent threshold:
2019-20 Financial Year: Initial threshold: Subsequent threshold:

​ 

​​ ​ ​​ ​​​

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​​  

Date
(Financial Year)
Rate
(per cent)
Payroll Tax Threshold
Per Annum
Payroll Tax Threshold
Per Month
​1 July 2018
4.0
 ​6.1​
$1.25 million 
$2.0 million​
No. days in month divided by days in the year X $1.25 million
No. days in month divided by days in the year X $2.0 million​​​
1 July 2017
6.1
$1.2​​5 million
No. days in month divided by days in the year X $1.25 million
1 July 2016
6.1
$1.25 million
No. days in month divided by days in the year X $1.25 million
1 July 2015
6.1
$1.25 million
No. days in month divided by days in the year X $1.25 million
1 July 2014
6.1
$1.25 million
No. days in month divided by days in the year X $1.25 million
1 July 2013
6.1
$1.25 million
No. days in month divided by days in the year X $1.25 million
1 July 2012
6.1
$1.01 million
No. days in month divided by days in the year X $1.01 million
1 July 2011
6.1
$1.01 million
No. days in month divided by days in the year X $1.01 million
1 July 2010
6.1
$1.01 million
No. days in month divided by days in the year X $1.01 million
1 July 2009
6.1
$1.01 million
No. days in month divided by days in the year X $1.01 million
1 July 2008
6.1
$1.01 million
No. days in month divided by days in the year X $1.01 million
1 July 2007
6.1
$1.01 million
$84,167
1 July 2006
6.1
$1.01 million
$84,167
1 July 2005
6.1
$1.01 million
$84,167
1 July 2004
6.1
$1.01 million
$84,167
1 July 2003
6.1
$1.01 million
$84,167
1 July 2002
6.24
$1.01 million
$84,167
1 July 2001
6.3
$1.0 million
$83,333

For further information, refer to the Annual Adjustment Return Guideline.

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