Payroll tax for employers

An employer who pays wages in the Northern Territory must register for payroll tax if, in any month, your total Australian wages are more than the monthly threshold.

Wages include most payments to employees and contractors.

Go to the Department of Treasury and Finance website for more on payroll tax rates and thresholds.

Exemptions from payroll tax

Your organisation may be exempt if it is one of the following, depending on the services performed by your staff:

  • non-profit organisations with a charitable, benevolent, philanthropic or patriotic purpose
  • public benevolent institutions
  • religious institutions
  • non-profit, non-government schools or colleges - not including technical schools or colleges - for wages paid to people providing education at or below secondary level
  • public hospitals
  • non-profit private hospitals
  • local governing bodies.

If your organisation is exempt, you may still need to register for payroll tax if you have staff engaged in commercial or business activities.

How to register for payroll tax

You must apply for registration with the Territory Revenue Office, using the Integrated Revenue Application system.

You must pay payroll tax within 21 days of the close of the month in which your total Australian wages reaches the threshold amount.

Get the employer’s guide to payroll tax (569.4 kb) for more information or contact the Territory Revenue Office.

Last updated: 28 November 2017