Professional Documents
Culture Documents
Calculation of threshold for period of employment Note: If employing for less than the full month, use the number of days you
actually employed
Calculation of employer’s tax payable for the period Calculation 1 – including apprentices/trainees
Example Calculations for the 2010–11 Financial Year | Payroll Tax | July 2010 2 of 7
1(a) Non-grouped employer paying wages in NSW only
Tax rate 1 January 2011 to 30 June 2011 is 5.45 per cent
Calculation of threshold for period of employment Note: if employing for less than the full month, use the number of days you
actually employed
Example Calculations for the 2010–11 Financial Year | Payroll Tax | July 2010 3 of 7
2 Non-grouped employer paying wages in NSW and Interstate
Tax rate 1 July 2010 to 31 December 2010 is 5.5 per cent.
Calculation of threshold for period of employment Note: if employing for less than the full month, use the number of days you
actually employed
Example Calculations for the 2010–11 Financial Year | Payroll Tax | July 2010 4 of 7
2(a) Non-grouped employer paying wages in NSW and Interstate
Tax rate 1 January 2011 to 30 June 2011 is 5.45 per cent.
Calculation of threshold for period of employment Note: if employing for less than the full month, use the number of days you
actually employed
Example Calculations for the 2010–11 Financial Year | Payroll Tax | July 2010 5 of 7
3 Grouped employer paying as the Designated Group Employer
Tax rate 1 July 2010 to 31 December 2010 is 5.5 per cent.
Calculation of threshold for period of employment Note: if employing for less than the full month, use the number of days you
actually employed
Total NSW wages of group x threshold $136 250 x $54 082 = $36 660
Total Australian Group wages $201 000
Calculation of employer’s tax payable for the period
Example Calculations for the 2010–11 Financial Year | Payroll Tax | July 2010 6 of 7
3(a) Grouped employer paying as the Designated Group Employer
Tax rate 1 January 2011 to 30 June 2011 is 5.45 per cent.
Calculation of threshold for period of employment Note: if employing for less than the full month, use the number of days you
actually employed
Total NSW wages of group x threshold $136 250 x $55 885 = $37 882
Total Australian Group wages $201 000
Calculation of employer’s tax payable for the period
Only one member of the group can claim the group’s NSW threshold entitlement.
This member is known as the Designated Group Employer (DGE). Grouped employers are required to nominate a DGE for their group.
If you are not the DGE, you do not receive any threshold entitlement.
If none of the members qualify to be the DGE, you must nominate a single lodger to be responsible for lodging and paying payroll tax on behalf of all members
of the group.
Example Calculations for the 2010–11 Financial Year | Payroll Tax | July 2010 7 of 7