Payroll Tax Guide For Northern Territory Employers and Businesses

Type 2 Gross-Up Rate Used for Calculating Taxable Wages for Payroll Tax Returns

	Type 2 Gross-Up Rate
April 2009 to March 2014	1.8692
April 2014 to March 2015	1.8868
April 2015 to March 2017	1.9608
April 2017 onwards	1.8868

Appendix 4: Relevant Contract Analysis Schedule (under separate cover)

Appendix 5: Tax-Free Entitlements (Annual Deductions), Payroll Tax Rates and Interest Rates

	Maximum annual deduction	Maximum monthly deduction		Interest
			Tax rate	Premium rate	Market rate	Total
Period	$	$	%	%	%	%
July 2016 to June 2017	1 500 000*	125 000*	5.5	8	2.01	10.01
July 2015 to June 2016	1 500 000*	125 000*	5.5	8	2.15	10.15
July 2014 to June 2015	1 500 000*	125 000*	5.5	8	2.69	10.69
July 2013 to June 2014	1 500 000*	125 000*	5.5	8	2.82	10.82
July 2012 to June 2013	1 500 000*	125 000*	5.5	8	3.66	11.66
July 2011 to June 2012	1 500 000*	125 000*	5.5	8	5.00	13.00
July 2010 to June 2011	1 250 000	104 167	5.9	8	4.80	12.80
July 2009 to June 2010	1 250 000	104 167	5.9	8	3.13	11.13
July 2008 to June 2009	1 250 000	104 167	5.9	8	7.75	15.75
July 2007 to June 2008	1 250 000	104 167	6.2	7	6.37	13.37
July 2006 to June 2007	1 250 000	104 167	6.2	7	5.87	12.87
July 2005 to June 2006	1 000 000	83 333	6.2	7	5.68	12.68
July 2004 to June 2005	800 000	66 667	6.2	7	5.51	12.51
July 2003 to June 2004	600 000	50 000	6.2	7	4.77	11.77
July 2002 to June 2003	600 000	50 000	6.3	7	4.84	11.84
July 2001 to June 2002	600 000	50 000	6.5	7	4.28	11.28
July 2000 to June 2001	600 000	50 000	6.6	7	4.28	11.28
July 1999 to June 2000	600 000	50 000	6.75	7	4.28	11.28

* Note: The maximum deduction is reduced on a proportionate basis where interstate wages are paid and or where Australian wages exceed $1 500 000 (see Calculating and Paying your Payroll Tax for more details).

1 A calendar month is the whole period from the 1^st to the 28^th, 29^th, 30^th or 31^st of the month, depending on the length of each month. However, the period from (for example) the 15^th of one month to the 15^th of the next month is not a calendar month – it is two part months.

Updated: November 2016

I-PRT-001