On Jun. 8, 2025, AST NSW Tax said 2025 payroll tax annual return is now live.
There is no separate Jun. return, as Jun. is included in annual return; annual return form is improved to help businesses accurately calculate, classify taxable payments.
New wage field called employment agency payments is added; businesses must report all liable payments made under employment agency or labour hire arrangements here.
Employment agency payments shall no longer be reported under contractor payments.
Workforce details section includes questions on liable and non-taxable payments to agency or labour hire workers in NSW, liable and exempt contractor payments in NSW.
A new question on the bulk billing support initiative rebate applies only to medical centres that paid general practitioner (GP) contractors in NSW.
2025 payroll tax annual return must be lodged by Jul. 28, 2025.
On Jun. 2, AST NSW Tax launched new FY payroll tax rates, threshold.
AST NSW Tax announced new financial year (FY) payroll tax rates, thresholds, along with May and Jun. 2025 return requirements and scheduled system maintenance.
Follows AST NSW Tax Jun. 2023 guided on required lodgment re payroll tax, #176616.
Tax Rates and Thresholds
New FY payroll tax rates and thresholds for 2025-26 now available on relevant website pages, published earlier than previous years in response to customer feedback.
Proactive early publication approach will continue in future to provide businesses with greater certainty and more planning time; no Jun. monthly return required as Jun. is included in annual return due by Jul. 28, no monthly payment required by Jul. 7.
System Maintenance Schedule
Payroll Tax Online and monthly calculator unavailable from 5pm Jun. 6 to 9am Jun. 8, 2025 for scheduled maintenance; monthly calculator will be unavailable again from 5pm Jun. 13 until 9am Jul. 20 for the new financial year setup preparations.
Effectiveness
May payroll tax return due by Jun. 10, 2025, extended due to public holiday on Jun. 9.
Jun. 2025 Tax Return Live
On Jun. 8, 2025, AST NSW Tax said 2025 payroll tax annual return is now live.
There is no separate Jun. return, as Jun. is included in annual return; annual return form is improved to help businesses accurately calculate, classify taxable payments.
New wage field called employment agency payments is added; businesses must report all liable payments made under employment agency or labour hire arrangements here.
Employment agency payments shall no longer be reported under contractor payments.
Workforce details section includes questions on liable and non-taxable payments to agency or labour hire workers in NSW, liable and exempt contractor payments in NSW.
A new question on the bulk billing support initiative rebate applies only to medical centres that paid general practitioner (GP) contractors in NSW.
2025 payroll tax annual return must be lodged by Jul. 28, 2025.
