Rate of payroll tax

In force

The rate of payroll tax in this jurisdiction is—

(a)

for wages paid or payable before 1 July 2008—5·05%;

Sch. 2 cl. 2(b) amended by Nos 31/2008 s. 25(b), 36/2010 s. 13(2)(a).

(b)

for wages paid or payable on or after 1 July 2008 and before 1 July 2010—4·95%;

Sch. 2 cl. 2(c) inserted by No. 36/2010 s. 13(2)(b), amended by Nos 40/2014 s. 29(2)(a), 18/2023 s. 83.

(c)

for wages paid or payable on or after 1 July 2010 and before 1 July 2014—4·90%;

Sch. 2 cl. 2(d) inserted by No. 40/2014 s. 29(2)(b), substituted by No. 28/2017 s. 76.

(d)

for wages paid or payable on or after 1 July 2014 and before 1 July 2017—4·85%;

Sch. 2 cl. 2(e) inserted by No. 28/2017 s. 76, amended by No. 22/2018 s. 22(1)(a).

(e)

for wages paid or payable on or after 1 July 2017 and before 1 July 2018—

(i)

3·65% in the case of a regional employer; and

Sch. 2 cl. 2(e)(ii) amended by No. 22/2018 s. 22(1)(b).

(ii)

4·85% in any other case;

Sch. 2 cl. 2(f) inserted by No. 22/2018 s. 22(2), amended by Nos 17/2019 s. 55(2)(a)(i), 14/2020 s. 9(a).

(f)

for wages paid or payable on or after 1 July 2018 and before 1 July 2019—

(i)

2·425% in the case of a regional employer; and

Sch. 2 cl. 2(f)(ii) amended by No. 17/2019 s. 55(2)(a)(ii).

(ii)

4·85% in any other case;

Sch. 2 cl. 2(fa) inserted by No. 14/2020 s. 9(b).

(fa)

for wages paid or payable on or after 1 July 2019 and before 1 July 2020—

(i)

1·2125% in the case of a bushfire relief regional employer; and

(ii)

2·425% in the case of any other regional employer; and

(iii)

4·85% in any other case;

Sch. 2 cl. 2(g) inserted by No. 17/2019 s. 55(2)(b).

(g)

for wages paid or payable on or after 1 July 2020 and before 1 July 2021—

Sch. 2 cl. 2(g)(iaa) inserted by No. 14/2020 s. 9(c).

(iaa)

1·2125% in the case of a bushfire relief regional employer; and

Sch. 2 cl. 2(g)(i) amended by No. 14/2020 s. 9(d).

(i)

2·02% in the case of any other regional employer; and

(ii)

4·85% in any other case;

Sch. 2 cl. 2(h) inserted by No. 17/2019 s. 55(2)(b), amended by No. 14/2020 s. 9(e)(f), substituted by No. 22/2021 s. 49.

(h)

for wages paid or payable on or after 1 July 2021—

(i)

1⋅2125% in the case of a regional employer; and

(ii)

4⋅85% in any other case.

Sch. 2 cl. 2(i) inserted by No. 17/2019 s. 55(2)(b), repealed by No. 22/2021 s. 49.

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This Act’s bill:Explanatory memorandum Second reading speech

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2 Rate of payroll tax