• Calculation and Payment of Payroll Tax

     

    How is payroll tax calculated?

    Your payroll tax liability is calculated by the Office of State Revenue after you have declared your taxable wages through Revenue Online.

     

    Diminishing threshold

    The Pay-roll Tax Assessment Act 2002 has been amended to introduce a gradual diminishing tax-free threshold.

    From 1 July 2016, the tax-free threshold gradually phases out for employers or groups of employers with annual taxable wages in Australia between $850,000 and $7.5m. Employers with annual Australian taxable wages of $7.5m or more will pay payroll tax on their entire taxable wages.

    For more detailed information and calculation examples, please refer to the relevant fact sheet applicable to your registration status:

    • Local Non-group – an employer who pays wages only in Western Australia and is not related to, or grouped for payroll tax purposes with, any other wage-paying entity.
    • Local Group - an employer who is grouped with at least one other wage-paying entity and all members of the group pay wages only in Western Australia.
    • Interstate Non-group - an employer who pays wages both in Western Australia and at least one other Australian State or Territory and is not related to, or grouped for payroll tax purposes with, any other wage-paying entity.
    • Interstate Group – an employer who is grouped with at least one other wage-paying entity and pays wages in Western Australia. At least one member of the group pays wages in another Australian State or Territory.

    If you are unsure of your registration status or require further information, please contact us by lodging a web enquiry below or by telephone on 08 9262 1300 or 1300 368 364 (WA country callers only - local call charge).

    Make an enquiry

    Click here to see training videos about the payroll tax gradual diminishing tax-free threshold.

     

    Tax calculator

    Use our online Payroll Tax Calculator to estimate your payroll tax liability.

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    Payroll tax payments

    Registered payroll tax clients must lodge and pay their returns electronically via Revenue Online.

    Instalment Payments

    Where an approved payment arrangement has been entered into, instalments can be made using the following payment options:

    By Credit Card By BPAY
    Credit card payments can only be made using a valid MasterCard or Visa card through our online payroll tax payment facility or by phoning 1300 936 103.

    A non-refundable credit or debit card administration fee will apply to all credit or debit card payments to recover the direct costs associated with providing this payment option.  Click here to view the fees.

    Payment can be made using BPAY with telephone and Internet banking.

    Contact your bank, credit union or building society to make payment from your cheque or savings account.

    Payroll Tax Biller Code: 38141
    Please note: It may take up to 3 business days for your payment to be processed.
    By Post In Person (cash or cheque only)

    Office of State Revenue
    GPO Box T1600, PERTH WA 6845

    200 St Georges Terrace, PERTH WA 6000
    Weekdays - 8:30am to 4:30pm
    Please note: All cheques are to be made payable to 'Commissioner of State Revenue'.

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