Learn who pays payroll tax, how it is calculated and reported.

Understanding payroll tax

Payroll tax is a state tax on wages paid by employers.
Do I have to register for payroll tax in Victoria?

Use our tool to check if you need to register for payroll tax.
Threshold and phase-out rate

The payroll tax-free threshold has increased.
Payroll tax surcharges

Surcharges apply if Australian wages exceed $10 million. 
Payroll tax threshold calculator

Enter your details to find your tax-free threshold amount.
Grouping

Businesses may be grouped if they share ownership, control or staff.