See which wages and organisations are eligible for exemptions.

Wages exempt from payroll tax

Check which wages may be exempt from payroll tax.
Payroll tax A-Z of taxable or exempt items

Look up how payroll tax applies to different employee payments.
Organisations exempt from payroll tax

Certain organisations may be eligible for a payroll tax exemption.
Paid caregiver leave exemption

Paid parental leave wages may be eligible for an exemption.
Re-employed apprentices or trainees

Wages for out-of-trade apprentices and trainees may be exempt.
Group training organisations

Wages paid to apprentices or trainees may be exempt.
Non-profit organisations

Wages may be exempt if work supports a charitable purpose.
Contractors who normally provide services to the public

Payments may be exempt if to a contractor that services the public.