Payroll & Payroll Tax in Australian Capital Territory
Award-compliant payroll, run for you, with your Australian Capital Territory payroll tax obligations kept correct.
The short answer
In Australian Capital Territory, payroll tax is administered by ACT Revenue Office and applies once your total Australian wages pass $1.75 million ($1,750,000) a year, taxed at 6.75%. Valont runs your payroll end to end — pay runs, PAYG withholding, superannuation and Single Touch Payroll — and keeps your Australian Capital Territory payroll tax registration and lodgements correct, applying the current figures from ACT Revenue Office.
Payroll tax in Australian Capital Territory
- Administered by
- ACT Revenue Office
- Tax-free threshold
- $1.75 million ($1,750,000) a year
- Rate
- 6.75%
- Also note
- A higher rate of 8.75% applies to employers with Australia-wide wages above $150 million (from 1 January 2026). The ACT has one of the highest tax-free thresholds in Australia.
Figures verified against ACT Revenue Office on 2026-07-02 (FY2026-27). Payroll tax figures are reviewed at each 1 July — confirm the current amounts at the source before relying on them.
Official source: ACT Revenue OfficeGeneral information, current as at the date shown on the official source — not personal advice. Figures move; we apply the current ones.
Public holidays in Australian Capital Territory, FY2026-27
The full financial year, as gazetted. If your team works on these days, award penalty rates usually apply.
| Date | Day | Holiday |
|---|---|---|
| 5 October 2026 | Monday | Labour Day |
| 25 December 2026 | Friday | Christmas Day |
| 26 December 2026 | Saturday | Boxing DayFalls on a Saturday; the Saturday is a public holiday AND an additional public holiday is observed on Monday 28 December 2026 (both days are holidays) |
| 28 December 2026 | Monday | Boxing Day (additional public holiday)Additional public holiday because Boxing Day (26 December) falls on a Saturday in 2026 — an extra day, not a replacement of the Saturday |
| 1 January 2027 | Friday | New Year's Day |
| 26 January 2027 | Tuesday | Australia Day |
| 8 March 2027 | Monday | Canberra DayACT-only holiday (second Monday in March) |
| 26 March 2027 | Friday | Good Friday |
| 27 March 2027 | Saturday | Easter SaturdayFull public holiday in the ACT (official title: 'Easter Saturday — the day after Good Friday') |
| 28 March 2027 | Sunday | Easter SundayFull public holiday in the ACT (not a holiday in some other jurisdictions) |
| 29 March 2027 | Monday | Easter Monday |
| 26 April 2027 | Monday | ANZAC DayANZAC Day (25 April) falls on a Sunday in 2027; per the official ACT table the public holiday is observed on the following Monday only — Sunday 25 April 2027 is NOT itself listed as a public holiday in the ACT |
| 31 May 2027 | Monday | Reconciliation DayACT-only holiday; as 27 May 2027 does not fall on a Monday, observed on the following Monday (rule: first Monday on or after 27 May) |
| 14 June 2027 | Monday | King's Birthday |
- • 2027 dates ARE officially published: 'ACT Public Holidays 2027' PDF at https://www.cmtedd.act.gov.au/__data/assets/pdf_file/0018/2327004/ACT-Public-Holidays-2027.pdf (states 'Information is correct as of 9 December 2025'). 2026 PDF at https://www.act.gov.au/__data/assets/pdf_file/0004/2155495/ACT-Public-Holidays-2026.pdf ('correct as of 24 March 2026'). Both sourced from the Holidays Act 1958 (ACT).
- • ACT Bank Holiday — Monday 3 August 2026 (first Monday in August) falls within this FY but is a BANK holiday only, not a general public holiday. Official wording: 'Bank holidays do not apply to everyone. Employers and employees are advised to check the Holidays Act 1958 for all bank holidays and refer to their relevant Enterprise Agreement or Award.' It is deliberately excluded from the holiday list above.
- • Boxing Day 2026: BOTH Saturday 26 December and Monday 28 December 2026 are public holidays — the Monday is an additional day, not a substitute; weekend penalty/holiday rates apply to the Saturday itself.
- • ANZAC Day 2027: the ACT observes Monday 26 April 2027 only; Sunday 25 April 2027 is not a public holiday in the ACT (treatment differs in other jurisdictions, where the actual day may remain a holiday).
- • The ACT has FOUR Easter public holidays (Good Friday, Easter Saturday, Easter Sunday, Easter Monday). Payroll note for multi-state employers: Easter Saturday is not a holiday in WA or Tasmania, and Easter Sunday is not a holiday in several other jurisdictions — but all four are full holidays in the ACT.
- • The ACT has NO part-day public holidays (no Christmas Eve or New Year's Eve part-days, unlike SA/NT) and NO regional show-day public holidays (unlike QLD); Canberra Day and Reconciliation Day apply territory-wide.
- • Christmas Day 2026 falls on Friday 25 December — no substitute day arises. The Christmas/Boxing Day 2027 substitutes (Mon 27 and Tue 28 Dec 2027) fall outside this financial year.
- • Labour Day boundary check: Labour Day Monday 5 October 2026 is inside FY2026-27; the next Labour Day (Monday 4 October 2027) falls outside the window, as do Canberra Day/Easter/ANZAC/Reconciliation/King's Birthday 2026 (all pre-1 July 2026).
- • All 14 listed dates and weekdays were programmatically verified (date-to-weekday match confirmed for every entry).
Verified against ACT Government — Chief Minister, Treasury and Economic Development Directorate (Work Safety Group): "ACT Public Holidays 2026" and "ACT Public Holidays 2027" official publications, sourced from the Holidays Act 1958 (ACT) on 2026-07-15. Gazettals can change — confirm at the source before locking in rosters.
How Valont handles it for Australian Capital Territory businesses
- Pay runs processed and reviewed by a specialist before approval
- Modern Award rates, penalties and allowances applied correctly
- PAYG, superannuation and Single Touch Payroll lodged each pay run
- State payroll tax registration, grouping and monthly/annual returns kept in order
It works as one function of the connected back office — or on its own. See the full managed payroll service, or browse the Australian Capital Territory locations we serve.
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