Methodology

Every rate, threshold, taper formula, surcharge tier and commencement date on this Site is derived from a single statutory registry and carries a verification date and a source.

Where the figures come from

Payroll tax is administered state-by-state, so the authoritative sources are the eight revenue offices rather than a single national body:

• Revenue NSW (NSW)
• SRO Victoria (VIC)
• Queensland Revenue Office (QLD)
• RevenueWA (WA)
• RevenueSA (SA)
• Tasmanian Revenue Office (TAS)
• ACT Revenue Office (ACT)
• NT Revenue (NT)

Federal figures (the Medicare levy and surcharge thresholds, the superannuation guarantee rate and contribution base, PAYG withholding schedules, Division 7A benchmark rates, the instant asset write-off threshold, effective-life rulings and fringe benefits tax factors) are taken from the Australian Taxation Office and the relevant legislation.

Where a statutory section pinpoint is published, it has been opened and checked; where a pinpoint could not be confirmed, the Act or ruling name alone is used.

One source of truth

Rates, thresholds and formulas that appear in prose, tables, structured data, metadata or an exported worksheet are interpolated from the rate registry, so the values themselves cannot drift apart.

Worked examples and case studies are written prose; their figures are checked against the same calculation engine the calculator uses, and covered by tests that fail the build if a published number no longer matches what the engine returns.

The three-state verification model

Not every calculator depends on a statutory rate. Some are pure calculation logic (a break-even model, a locum-versus-permanent cost comparison); some rest on indicative industry benchmarks rather than law. Treating “there are no rates to verify” the same as “we have not checked the rates yet” would be dishonest in both directions. Each calculator therefore carries one of three states:

• Rates. The calculator depends on statutory rates. It must carry a real verification date, or it is shown with an “unverified” marker. No rate-dependent calculator on this Site is currently unverified.
• Logic. The calculator is a calculation model with no external rate to check. It is labelled accordingly, not marked as unverified.
• Benchmark. The calculator compares against indicative industry medians, which are not law. It is labelled as indicative, not as a verified statutory figure.

What we do when a figure cannot be confirmed

We flag it rather than guess. A rate that could not be confirmed from the administering revenue office's published material is not presented as settled.

Where a jurisdiction publishes more than one rate (a metro and a regional rate, a tiered structure, a sliding scale), the calculator models the full structure, and the rate reference page shows the full structure rather than a single headline number.

Correction process

If you report a suspected error, it is checked against the administering revenue office's published material. Confirmed corrections are published with a date beside the corrected figure and noted on the rate changes log where applicable. The expected turnaround for a confirmed correction is five business days. To report an error, email the address on the contact page.

Independence, advertising and affiliate relationships

This Site is published by eHealth Systems Pty Ltd. It is free to use and is funded by advertising and, where a link to a third-party product is present, by affiliate commissions. Where an affiliate link appears, it is disclosed on the page beside the link and carries the rel="sponsored nofollow noopener" attribute, so it is never read as an editorial endorsement.

Commercial relationships never influence a rate, a threshold, a formula or a calculation result; those come only from the sources above.

Not tax advice

eHealth Systems Pty Ltd is not a registered tax agent and does not provide tax advice. The calculators produce estimates for discussion with a registered tax agent or specialist adviser. See our disclaimer and editorial policy.