Payroll tax

A state tax on wages paid by Victorian employers.

Understanding payroll tax

Payroll tax is a state tax on wages paid by employers.

Thresholds and grouping

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

Wages

Understand which payments affect payroll tax in Victoria.

Industries and locations

Guidance for regional employers and specific industries.

Managing your payroll tax

Step-by-step guides for payroll tax tasks and processes.

Exempt wages and organisations

See which wages and organisations are eligible for exemptions.

Support for employers

Guidance on underpaid workers, insolvency and COVID-19 relief.

What is payroll tax?

Payroll tax is a state tax on wages paid by Victorian employers whose total Australian wage bill exceeds the tax-free threshold. It applies to individuals, companies and business groups. Revenue from this tax helps fund public services including health, education, transport and infrastructure.

Understanding payroll tax