How we check
How we check every figure
Our sources, what we could not read, the tests the calculator passes before each update, and how to report an error.
Every figure on this site comes from an official page or a piece of legislation. On 11 November 2026 we read 66 official sources and checked 181 exact phrases and figures in them (for example “$1,200,000 x (184 ÷ 365) = $604,931.51” on the Revenue NSW page). If a phrase disappears from its page, our checks fail and the figure is reviewed before it stays on the site.
Where the figures come from
- The joint portal of the eight revenue offices, payrolltax.gov.au, for the current rates and thresholds of every state.[1]
- The pages of Revenue NSW, the State Revenue Offices of Victoria and Tasmania, the Queensland Revenue Office, RevenueWA and RevenueSA.[2],[3],[4],[5],[6],[7]
- The legislation itself where the formula matters: the payroll tax Acts of Victoria, Queensland, Western Australia, South Australia, Tasmania, the ACT and the Northern Territory, and the ACT 2026 determination.[8],[9],[10],[11],[12],[13],[14],[15]
- The Federal Register of Legislation for Payday Super.[16]
Sources by jurisdiction
| Jurisdiction | Pages and documents we read |
|---|---|
| Joint revenue office portal | 3 |
| New South Wales | 6 |
| Victoria | 11 |
| Queensland | 13 |
| Western Australia | 8 |
| South Australia | 9 |
| Tasmania | 8 |
| Australian Capital Territory | 7 |
| Northern Territory | 2 |
| Payday Super (Commonwealth) | 2 |
What we could not read
Three websites answer our checking server with a 403 (bot protection): the ATO, the ACT Revenue Office and the NT Treasury.[17],[18],[19] We do not try to get round these blocks. ACT and NT figures come from the joint portal and from the legislation; for Payday Super we rely on the Act and point you to the ATO page.
How the calculator is tested
The calculator in your browser is a copy of a reference implementation that we run before every update. The checks:
- recalculate 28 worked examples published by the revenue offices (listed below), each within a dollar or two of the official figure where the office rounds its steps;
- recalculate cases worked out by hand from the formula in an Act where no office publishes an example (for instance Victoria for a part year);
- compare every row of RevenueSA's indicative rate table with the formula in the South Australian Act;
- check the ACT brackets and the NT rules at their limits;
- run the browser calculator and the reference implementation on thousands of random payrolls and require identical results;
- check that the official calculators and pages we link still answer.
The formulas are listed on the calculator page.
The official worked examples we test against
- NSW wages $900,000, Queensland and Victorian wages $2,100,000: threshold $360,000[2]
- NSW only, $1,500,000, employed 184 of 365 days: threshold $604,931.51, tax on $895,068.49[2]
- NSW $1,000,000 + VIC/QLD $2,000,000, all paid for 184 days: threshold $201,643.84[2]
- NSW $1,000,000, QLD $2,000,000: threshold $400,000[20]
- NSW only, $1,500,000 for 365 days: tax calculated on $300,000[2]
- Group: NSW wages $600,000 of group Australian wages $2,000,000: group threshold $360,000[2]
- 2024-25 rules ($900,000, 45%): Victorian wages $4.2m only, full year: threshold $360,000[21]
- 2024-25 rules: Victorian $1.5m + interstate $2m, 335 of 365 days: threshold $210,030[21]
- Queensland $1,356,789 of Australian $1,789,776: annual deduction $932,460[22]
- Estimated Queensland $387,524 of Australian $1,500,000: fixed periodic (monthly) deduction $27,373[23]
- Mental health levy: Queensland-only employer, $112m: $255,000 + $60,000 = $315,000[24]
- Mental health levy: $4m in Queensland of $16m Australian: $3,750[24]
- Mental health levy: group with $27m in Queensland and $9m in Victoria: $48,750[24]
- WA only $1,200,000: deductable amount $969,231, tax $12,692.30[25]
- WA $1,000,000 + SA $3,000,000: deductable amount $134,616, tax $47,596.12[26]
- WA $92,000 a month ($1,104,000 a year): payroll tax $6,600[5]
- SA $700,000 of Australia-wide $2.1m: deduction $200,000[27]
- SA only, $1.6m: deduction $600,000, tax calculated on $1 million[27]
- $1m paid over 211 days annualises to $1,729,857: rate 4.95%[27]
- Tasmania only, $2.4m, full year: $30,000 + $24,400 = $54,400[28]
- Tasmania only, $2.4m, 273 days: $77,589[28]
- Tasmania $2.4m of Australian $3m, full year: $72,800[28]
- Tasmania $2.4m of Australian $3m, 168 days: $112,523[28]
- Group: Tasmanian group wages $1,475,000 of $3m: DGE $516 + other members $44,225 = $44,741[28]
- Same group, 109 days: $32,241 + $44,225 = $76,466[28]
- Group sharing the threshold: Tasmania $2m of $9m: $25,388 + $35,544 + $40,622 = $101,554[28]
- Same group, 234 days: $27,223 + $38,112 + $43,557 = $108,892[28]
- Nominated member, Tasmanian group $2.4m, 120 days: $116,153[28]
The one case we do not calculate
For the ACT, an employer that paid wages for only part of the year and whose total Australian wages are $1.75 million or less, but above its reduced threshold, is liable. The 2026 determination's rate table starts above $1.75 million, so it sets no rate for that level. Rather than guess, the calculator shows “not calculated” and sends you to the ACT Revenue Office.[13],[14]
When we update
Payroll tax rates and thresholds change on 1 July, and state budgets in May and June announce them. Each year the site moves to the new financial year only after every figure has been re-read on the official pages; between updates, the checks above run again and flag any page that has changed. A page whose “last updated” date moves after our check is re-read by hand.
Report an error
Seen a figure that does not match the official page, or a rule that has changed? Tell us which page and, if you can, link the official source. Your email is optional: give it only if you want a reply.
Thank you. We will check it against the official source.
Sources
- Payroll tax rates and thresholds (all states and territories) · Australian Revenue Offices (payrolltax.gov.au). checked 11 November 2026; page says “Last updated on: 28/10/2026”
- Payroll tax thresholds and rates · Revenue NSW. checked 11 November 2026; page says “Last updated: 01 July 2026”
- Payroll tax (current rates) · State Revenue Office Victoria. checked 11 November 2026; page says “Updated: 29 September 2026”
- Payroll tax rates and thresholds · Queensland Revenue Office. checked 11 November 2026; page says “Last updated: 17 July 2024”
- Calculation: Payroll Tax Employer Guide · Department of Treasury and Finance (WA). checked 11 November 2026; page says “Last updated: 2 June 2026”
- Rates and thresholds · RevenueSA. checked 11 November 2026
- Rates and thresholds · State Revenue Office of Tasmania. checked 11 November 2026; page says “Last published on: 29/06/2026”
- Payroll Tax Act 2007 (Vic), authorised version 041, Schedule 1 cl 1, 1A, 5 and 7A · Victorian Legislation. checked 11 November 2026
- Payroll Tax Act 1971 (Qld) · Queensland Legislation. checked 11 November 2026
- Pay-roll Tax Assessment Act 2002 (WA), ss 8, 10, 13 · WA Legislation. checked 11 November 2026
- Payroll Tax Act 2009 (SA), Schedule 1 · South Australian Legislation. checked 11 November 2026
- Payroll Tax Act 2008 (Tas), Schedule 1 · Tasmanian Legislation. checked 11 November 2026
- Payroll Tax Act 2011 (ACT), Schedule 1 and s 9 · ACT Legislation Register. checked 11 November 2026
- Taxation Administration (Amounts and Rates—Payroll Tax) Determination 2026 (DI2026-151) · ACT Legislation Register. checked 11 November 2026
- Payroll Tax Act 2009 (NT), as in force at 1 July 2026 · Northern Territory Legislation. checked 11 November 2026
- Treasury Laws Amendment (Payday Superannuation) Act 2025 (No. 57, 2025) · Federal Register of Legislation. checked 11 November 2026
- Payday Super · Australian Taxation Office. not readable from our checking server: answers 403 to our server; what we write comes from the Act itself
- Payroll tax · ACT Revenue Office. not readable from our checking server: answers 403 (Cloudflare check) to our server; figures taken from the joint portal and the ACT legislation register
- Payroll tax · Territory Revenue Office (NT). not readable from our checking server: answers 403 (Cloudflare check) to our server; figures taken from the joint portal and the Payroll Tax Act 2009
- Payroll tax and interstate wages · Revenue NSW. checked 11 November 2026
- Threshold and phase-out rate · State Revenue Office Victoria. checked 11 November 2026; page says “Updated: 22 October 2026”
- Worked example image: annual deduction (Q $1,356,789 of A $1,789,776 → $932,460) · Queensland Revenue Office. checked 11 November 2026
- Payroll tax deductions · Queensland Revenue Office. checked 11 November 2026; page says “Last updated: 17 September 2025”
- Calculating the mental health levy · Queensland Revenue Office. checked 11 November 2026; page says “Last updated: 11 August 2026”
- Local non-group employer: Payroll tax · Department of Treasury and Finance (WA). checked 11 November 2026; page says “Last updated: 2 June 2026”
- Interstate non-group employer: Payroll tax · Department of Treasury and Finance (WA). checked 11 November 2026; page says “Last updated: 2 June 2026”
- How is payroll tax calculated? · RevenueSA. checked 11 November 2026
- Annual Adjustment Return Guideline (worked examples) · State Revenue Office of Tasmania. checked 11 November 2026
Every figure on this page comes from the official pages above. We re-read them with the checks described here; if a page changes, the figure is re-checked before it stays on the site.
General information, not tax advice. Figures and formulas are taken from the official revenue office pages and legislation linked on each page. Payroll tax depends on facts this site cannot check (what counts as wages, exemptions, grouping, contractors). Confirm your liability with the revenue office of each state where you pay wages, or with a registered tax agent.