Pay-Roll Tax Registration - Western Australia

Service summary

You are required to register to pay this tax if you employ people in Western Australia. Pay-roll tax is assessed on the wages that you pay to your employees in Western Australia. You have to pay the tax when you have a staff payroll exceeding $70,833 during a month or an annual payroll exceeding $850,000.

Pay-roll tax is self-assessed. You must calculate the liability and then pay the appropriate amount to the Office of State Revenue, by way of a monthly, quarterly or annual return. If you have, or are a member of a group that has, an expected pay-roll tax liability equal to or greater than $100,000 per annum, you will be required to lodge and pay your pay-roll tax return via Revenue Online (ROL).

A tax rate of 5.5 per cent applies.

Please note that certain exemptions can apply (for example, to some charitable organisations). Please consult the Contact Officer for more information.

Service type

Licence

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

Eligibility requirements

If you are uncertain of your liability for pay-roll tax please consult the Contact Officer for more information.

Fees

 TypeDescription
ApplyApplication

No fees are required to register.

Administering agency

Department of Finance
Office of State Revenue

Act(s) name

Pay-roll Tax Assessment Act 2002 (Western Australia)

Contact details

Pay-Roll Tax Enquiries
Department of Finance
Office of State Revenue

Operating address:
QBE House Plaza Level
200 St Georges Terrace
Perth
Western Australia 6000
Mailing address:
GPO BOX T1600
Perth, Western Australia 6845

Phone:

1300368364

Phone:

08 92621300

Fax:

08 92260841

Supporting information

Disclaimer

The information contained on the Australian Business Licence and Information Service (ABLIS) web site, or via packages or other sources is intended for general guidance only.

To the full extent permitted by law, the Federal, State, Territory and Local Governments make no representations or warranties (expressed or implied) in relation to the information, including its accuracy, currency or completeness.

The business information provided does not constitute professional or legal advice, nor is the use of any third party resource an endorsement of the information contained, the associated organisation, product or service. It is recommended that you obtain appropriate professional and /or independent legal advice to ensure that the material provided here is relevant to your particular circumstances.

To the full extent permitted by law the Federal, State, Territory and Local Governments, their employees and agents do not accept any liability for any reason, including without limitation, liability in negligence, to any person for the general information which is provided herein, or in respect of anything, including the consequences of anything done, or not done, by any such person in whole or partial reliance upon the information.