The 2025 changes
From 1 July 2025, the NT tax-free threshold and maximum annual deduction increased to $2.5 million. The changes also exempted apprentice and trainee wages. Eligibility and correct wage classification still need checking.
The 2026 change
From 1 July 2026, a 6.5% rate applies where an employer or payroll tax group has Australia-wide wages of at least $100 million. The general rate remains 5.5% below that level. The $2.5 million threshold and deduction settings remain unchanged. A smaller NT entity can therefore be affected by its wider group’s wage bill.
What Finance should do
Reconcile Australian wages across entities, confirm grouping and distinguish Territory wages from the national threshold test. Update the monthly estimate when expectations change and retain the annual reconciliation trail. The headline threshold alone is not enough to calculate liability.
How SESAY can help
SESAY can prepare wage reconciliations, identify coding exceptions and build a group reporting pack. Tax interpretation, review and lodgement responsibilities are agreed with your authorised advisers and approvers.
Discuss your payroll requirementsOfficial sources & further reading
General information, current at the review date. Check the linked regulator guidance for your circumstances and any later changes. SESAY service scope and authorisations are agreed before commencement.