The table below lists the current and historical thresholds and rates for payroll tax.
| Period | Annual wage threshold | Monthly wage threshold | Rate |
| July 2011 to June 2012 | $1 500 000 | $125 000 | 5.5% |
| July 2010 to June 2011 | $1 250 000 | $104 167 | 5.9% |
| July 2009 to June 2010 | $1 250 000 | $104 167 | 5.9% |
| July 2008 to June 2009 | $1 250 000 | $104 167 | 5.9% |
| July 2007 to June 2008 | $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% |