Registration for Payroll Tax
Administered by: Department of Treasury and Finance / Office of State Revenue
When is this licence required?
Payroll tax is payable when an employer’s (or group of employers’) total Australian taxable wages exceed the threshold amount of $1 million per year (or exceed $83,333 during any one month).
Australian taxable wages are the total taxable wages paid or payable by an employer or group of employers across all Australian jurisdictions in an assessment year. Wages are paid or payable to or in relation to an employee, whether in cash or in kind and may be:
- wages
- remuneration
- salary
- commission
- bonuses
- allowances.
How often do you need to apply for this licence?
Ongoing
Are there any specific application requirements?
| Task | Information |
|---|---|
| Initial | You must register as an employer within seven days after the end of the month in which the liability for payroll tax arose. |
What resources provide more information?
| Task | Type | Resources |
|---|---|---|
| General | Application Guidance | Payroll Tax Employer Guide |
| Initial | Smart Form | Registration as an Employer (Online Portal) |
| Initial | Smart Form | Online Payroll Tax (Revenue Online) |
What legislation specifies this licence?
Pay-roll Tax Act 2002 (Western Australia)
Pay-roll Tax Assessment Act 2002 (Western Australia)
Pay-roll Tax Assessment Regulations 2003 (Western Australia)
Who can you talk to for more information?
Enquiries
Department of Treasury and 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
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