The table below lists the current and historical thresholds and rates for payroll tax.
| Period | Annual wage threshold | Monthly wage threshold | Rate |
| From July 2007 | $1 250 000 | $104 167 | 6.2% |
| July 2006 to June 2007 | $1 250 000 | $104 167 | 6.2% |
| July 2005 to June 2006 | $1 000 000 | $83 333 | 6.2% |
July 2004 to June 2005 |
$800 000 |
$66 667 |
6.2% |
July 2003 to June 2004 |
$600 000 |
$50 000 |
6.2% |
July 2002 to June 2003 |
$600 000 |
$50 000 |
6.3% |