Payroll Tax - Victoria


You will require this registration if you are an employer who pays wages in Victoria (and interstate, if applicable) that exceed $54 166 monthly or $650 000 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%. 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


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


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 eligibility 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.


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


Task Business Structure Resources
Apply All Payroll Tax Online Registration (Opens in new window)

Act(s) name

Payroll Tax Act 2007 Victoria

Administering agency

Department of Treasury and Finance

State Revenue Office

Contact details

Contact Email, Phone and Address Details for this service in simple two column table format, header then data.

Please use these contact details for help or more information:

General and Tax Enquiries

State Revenue Office

Department of Treasury and Finance

Operating address: Level 2, 121 Exhibition Street
Victoria 3000
Mailing address: GPO BOX 1641
Melbourne, Victoria 3001
Phone: 13 21 61
Website: State Revenue Office (Opens in new window)