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 or for wages paid to apprentices). Please consult the Contact Officer for more information.