Registration for Payroll Tax
Administered by: Department of Finance / Office of State Revenue
When is this licence required?
Payroll tax is a state tax that is calculated on wages paid or payable. Employers (or groups of employers) with Australian wages that exceed $1 000 000 are required to be registered in Western Australia. Australian wages comprise both Western Australian wages and all interstate wages.
In general any remuneration attributed to employees is included in your total Australian wages. Common items are wages, salaries, commissions, bonuses, allowances, directors fees, fringe benefits, payments in kind, eligible termination payments and superannuation contributions.
A minimum tax rate of 5.5% applies.
What resources provide more information?
| Task | Type | Resources |
|---|---|---|
| Comply | Application Guidance | Payroll Tax Employer Guide |
| Comply | Advisory Material | Interstate Group Employer: Payroll Tax |
| Comply | Advisory Material | Local Group Employer: Payroll Tax |
| Comply | Advisory Material | Local Non-group Employer: Payroll Tax |
| Comply | Advisory Material | Interstate Non-group Employer: Payroll Tax |
| Initial | Smart Form | Select a Revenue Type to Register (Registration as an Employer) |
| Initial | Smart Form | Revenue Online |
What legislation specifies this licence?
Pay-roll Tax Assessment Act 2002 (Western Australia)
Who can you talk to for more information?
Enquiries
Department of Finance / Office of State Revenue
| Operating address | 200 St Georges Terrace Perth Western Australia 6000 |
| Mailing address | GPO BOX T1600 Perth, Western Australia 6845 |
| Phone | 1300 368 364 |
| Phone | 08 9262 1300 |
| Fax | 08 9226 0841 |
More Information
The Small Business Development Corporation does not provide legal advice. The materials present on the SBDC website are provided voluntarily as a service to our clients and do not constitute legal advice. Formal legal advice should be sought when appropriate.
The information and advice provided is made available in good faith and is derived from sources believed to be reliable and accurate at the time of release on the internet. However, the information is provided solely on the basis that readers will be responsible for making their own assessment of the matters discussed within the website and that they should verify all relevant representations, statements and information.
By accessing information at or through this site each user waives and releases the SBDC, the State of Western Australia, and their respective officers, employees, and agents to the full extent permitted by law from any and all claims (including claims in negligence) relating to the usage of the material made available through the website, including in regards to any omission and/or errors. In no event shall the SBDC, the State of Western Australia, or its respective officers, employees or agents be liable for any incident or consequential damages resulting from use of, or reliance on the material.