Resources, licences & regulations

Pay-roll tax

Pay-roll tax is a state tax on the wages paid by employers. It is calculated on the amount of wages you pay per month. You must pay pay-roll tax if your total Australian wages exceed the exemption threshold that applies in your state or territory - exemption thresholds vary between states.

What to do...

You must register for pay-roll tax in your state or territory. Check with the Revenue Office in your state or territory for the pay-roll tax rate and threshold that applies to you.

This information is brought to you by business.gov.au and Moorabool Shire Council

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