Payments: Payroll Tax Employer Guide

Payroll tax is a self-assessed tax. This means you are responsible for calculating your liability and paying the tax in the form of a return.

Nexus provisions determine in which Australian State or Territory payroll tax is to be paid. 

Payment of a payroll tax return is due on or before the due date for lodgment. In most cases this will be the 7th of the following month, except the June return which is due to be lodged and paid by 21 July. 

If you don't pay an amount by the due date, we may apply penalty tax

Revenue Online (ROL) allows for payment to be made via Customer Initiated Payment Account (CIPA), BPAY and Electronic Funds Transfer (EFT). An Assessment Advice issued within ROL provides a record of the taxable wages declared and the tax paid for the previous period. Any under or over payment of payroll tax will appear on the Assessment Advice to enable the adjustment to be taken into account for the next period.

Payment methods

Payment methodInstructions
Customer Initiated Payment Account (CIPA)

Nominate a bank account from which payments will be made. You must initiate the payment from within ROL. We do not independently access your bank account. 

Before you can make payments through ROL using a CIPA, you must register your financial institution account details with us. As part of this process, read and accept the Customer Initiated Payment Service Terms and Conditions.


Make payment by MasterCard or Visa card using our online payment facility or by phoning 1300 936 103. 

A card administration fee will apply to all credit or debit card payments. 

To obtain a BPoint reference, log in to Revenue Online and

  • under ‘Lodge Return and Pay’, select the Credit Card Reference option and press submit or
  • under ‘Payment Only’, select the Credit Card Reference option and press submit or 
  • under ‘Account Enquiry’, select an unpaid amount and press the ‘Payment Option’ button. 

It may take up to 3 business days for your payment to be processed.


Using BPAY, you can transfer money from a cheque or savings account held with your financial institution to pay your payroll tax liability. 

To make a payment via BPAY, contact your financial institution with the BPAY Biller Code (38141) and reference number provided in ROL. 

It may take up to 3 business days for your payment to be processed.

EFTTo pay with EFT, our account details and a payment reference number for that particular transaction will be provided to you so you can make the payment through your financial institution.
By postMake cheques payable to 'Commissioner of State Revenue' 
GPO Box T1600 
In personPay by cash or cheque at 
Level 3 200 St Georges Tce 
Perth WA 6000 
8.30am - 4.30pm weekdays

Payment arrangements

Apply online for a payment arrangement to pay an outstanding amount by instalments or to extend the time when payment is due.

  • Interest payable at the prescribed rate will be charged. 
  • Late payment penalties will apply if the application was made after the due date for payment. 

See the Payment Arrangements revenue ruling for more information. 

To complete the application, you may need to provide: 

  • assessment advice
  • invoice or notice issued by RevenueWA
  • income and expenditure for the taxpayers that are responsible for payment of the liability
  • copies of bank statements 
  • balance sheets
  • profit and loss statements and any supporting financial documents for the last two years
  • a projection of cash flow on a month-by-month basis that covers the period of the instalment proposal.
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