Payroll tax is a state tax that is calculated on wages paid or payable. Employers (or groups of employers) with Australian wages that exceed $650 000 or $54 166 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 the 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.
For the 2019-20 financial year, if your total monthly Australian taxable wages exceed $54 166, payroll tax will be calculated at 4.85%.