Payroll tax is a state tax calculated on wages paid, or payable, by employers and applies in all Australian states and territories.
For payroll tax purposes, wages include:
- director's fees
- the grossed-up value of fringe benefits.
Employers are required to self-assess their liability on a monthly basis, with an annual adjustment reconciliation performed at the end of the financial year.
Employers with an expected payroll above $550,000 per year should check registration requirements and payroll tax rates in their state.
We exchange wage-related and other information with the state and territory revenue offices help in the proper identification and accurate assessment of tax liabilities.
For more information or to find out if you are liable for payroll tax, contact the revenue office in your state or territory:
All Australian states and territories have a payroll tax, which is calculated on wages paid or payable by employers.