• Payroll tax

    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:

    • salaries
    • allowances
    • director's fees
    • super
    • 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.

    Next steps:

    For more information or to find out if you are liable for payroll tax, contact the revenue office in your state or territory:

    Last modified: 17 Jun 2015QC 42198