Payroll Tax - Victoria

Service summary

You will require this registration if you are an employer who pays wages in Victoria (and interstate, if applicable) that exceed $47 916 monthly or $575 000 annually.

Payroll tax is a State tax calculated on wages paid or payable by an employer to its employees and deemed employees, and in Victoria it is currently payable at the rate of 4.85 per cent. The amount payable is calculated on the Victorian wages component.

If you are an employer who is a member of a group, the total Australian wages paid or payable by all members of the group determines whether you should register for payroll tax.

Please consult the responsible agency for more information and to ascertain the level of compliance (if any) that may be required.

Service type

Licence

A licence defines the need to obtain recognition / certification and registration to undertake a certain business activity.

Exemptions

Payroll tax is a State tax and exemptions (subject to qualifications) may apply in relation to:

  • wages paid in certain circumstances by specified types of employers (for example, non-profit organisations having wholly charitable, benevolent, philanthropic and patriotic purposes)
  • wages paid in certain specified circumstances (for example, workers' compensation payments, genuine redundancy payments, etc.).

Ongoing requirements

Registered employers must:

  • lodge a Monthly Return online (even if no tax is payable) with the State Revenue Office (SRO) by the 7th day of the following month (except June)
  • lodge an Annual Reconciliation Return online (e-AR) with the SRO by the 21st July each year which includes payroll tax payable for June and all adjustments for over / under payments made during the financial year
  • retain records to determine your tax liability for five years.

Duration

Registration for payroll tax will continue for the duration that you are liable to pay payroll tax.

Forms

Administering agency

Department of Treasury and Finance
State Revenue Office

Act(s) name

Payroll Tax Act 2007 (Victoria)

Contact details

General and Tax Enquiries
Department of Treasury and Finance
State Revenue Office


Operating address:
Level 2, 121 Exhibition Street
Melbourne
Victoria 3000
Mailing address:
GPO BOX 1641
Melbourne, Victoria 3001

Other:

13 21 61
contactsro@sro.vic.gov.au

Website:

http://www.sro.vic.gov.au/ Opens in a new browser window

Supporting information

Disclaimer

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