As an employer (or group of employers) in Victoria, you must pay payroll tax on your employee wages if, during any one month, your total Australian wages exceed the monthly threshold.

You are, generally, required to self-assess your payroll tax liability and pay on a monthly basis (by the 7th day of the following month). You are also required to submit an annual reconciliation at the end of each financial year (by 21 July).

If you are unsure of your liability to pay payroll tax, you can download the wages worksheet (a Word document), and save it to your device or portable USB as a template for future use. You can use it to calculate your total annual taxable Australian wages. If your total annual Australian wages are over the payroll tax threshold, and you employ in Victoria, you will be liable to pay payroll tax in Victoria. If you are liable for payroll tax and are not registered with us, you must register.

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Register for payroll tax

PTX Express enables you to register for payroll tax purposes. If you are not registered to pay payroll tax and your wages exceed the threshold for any month, please complete an application to register for payroll tax.

Next steps

Once you are registered for payroll tax, you can use PTX Express to self-assess your monthly and annual liability, make payments securely online, apply for refunds of overpaid tax and maintain up-to-date employer and contact records.