As your crew grows, your wages bill can cross the state payroll tax threshold without you noticing. Check where you stand and estimate the tax, state by state.
NSW: $1.2m threshold, 5.45%.
traqR keeps a clean record of hours, labour cost and wages across every job — the numbers your payroll and payroll-tax lodgements are built on.
Start free trialPayroll tax is based on total taxable wages — salaries, super, most allowances and some contractor payments — across all your businesses if they’re grouped.
Each state exempts wages below an annual threshold. Only the wages above your state’s threshold are taxed.
The taxable amount is multiplied by your state’s payroll tax rate. Most small trades businesses sit well under the threshold and pay nothing.
Usually not. Payroll tax only applies once your total annual wages cross the state threshold — between about $900,000 and $2,000,000 depending on the state. A typical small trades business with a handful of staff is well under that and pays no payroll tax.
More than just salaries: superannuation contributions, most allowances, bonuses, commissions, directors’ fees, fringe benefits and certain contractor and labour-hire payments can all count. If you operate through grouped entities, their wages are added together against a single threshold.
If related businesses share owners, staff or control, payroll tax law can “group” them so they share one threshold rather than one each. It’s designed to stop splitting a business to duck the tax, and it catches more trades operators than they expect — worth checking with your accountant.
It uses each state’s standard threshold and headline rate, which is right for most businesses just over the line. It doesn’t model deduction taper (e.g. Victoria above $3m), tiered rates for very large payrolls, regional rates or levies. Confirm with your state revenue office.
This calculator is a general estimate, not tax advice. Payroll tax thresholds, rates, deduction tapers and grouping rules vary by state and change over time. Confirm your position with your state revenue office (e.g. Revenue NSW, SRO Victoria) and your accountant.
traqR tracks labour and wages across every job, so the figures behind your payroll tax are always at hand. Try it free for 14 days.