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Registration for Payroll Tax - Victoria

Description

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 will need 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.

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 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.

Duration

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

Forms

Other resources

Task Business Structure Resources
Apply All PTX Express (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.