Payroll tax is a state tax that is calculated on wages paid or payable. Employers (or groups of employers) with Australian wages that exceed $700 000 annually or $58 333 in any month are required to be registered in Victoria. Australian wages comprise both Victorian wages and all interstate wages.
In general any remuneration attributed to employees is included in your total Australian wages. Common items are wages, salaries, commissions, bonuses, allowances, directors fees, fringe benefits, payments in kind, eligible termination payments and superannuation contributions.
From 1 July 2022 onward, payroll tax will be calculated at 4.85% or 1.2125% for regional Victorian employers.