Rates and thresholds

​​​​​​​​​​​​​​​​​​​​​​​​2020​-21 financial year​​

​There are two payroll tax thresholds and rates for the 2020-21 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:  
2020-21 Financial Year: Initial threshold: Subsequent threshold:
2019-20 Financial Year: Initial threshold: Subsequent threshold:
2018-19 Financial Year: Initial threshold: Subsequent threshold:

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​​ ​ Calculation of monthly tax ​​ ​​​

The monthly threshold amounts varies according to the number of days in the month and year and whether an employer is a member of a group for payroll tax purposes or not. They are rounded to the nearest whole dollar amount.
 
Examples of how to calculate the thresholds and your payroll tax periods of less than one year are available in the Annual adjustment return guideline.
   
Australian group wages
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. 
 
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 2019
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 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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