Payroll tax
A state tax on wages paid by Victorian employers.
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.
Last modified: 23 October 2025
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19 November 2025
Compliance areas of focus 2025–26
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14 November 2025
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