Registration: Payroll Tax Employer Guide

You must be registered if you pay wages in Western Australia.

Register through Online Payroll Tax (Revenue Online) if

  • you pay wages in Western Australia or the Indian Ocean territories (IOT) and
  • your total Australian taxable wages exceed $83,333 during any one month.

If you are a member of a group, the total Australian taxable wages paid or payable by all members of the group will determine whether you should register for payroll tax in WA.

Register as an employer within seven days after the end of the month in which the liability for payroll tax arose.

Cancellation of registration

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Your payroll tax registration can be cancelled if you cease to employ in WA or the IOT, or your total annual Australian taxable wages fall below the annual threshold amount.

Request to cancel your registration through your Revenue Online account (select Maintain Clients) or by submitting a web enquiry. Let us know the date you ceased to employ and/or the reason why you wish to cancel your registration (for example, due to the sale of a business, no longer part of a group,or the wages paid are below the annual threshold amount).

Exempt employers

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Exemptions are available for wages paid by

  • religious organisations
  • certain public health service providers
  • schools below tertiary level
  • some government departments (including local governments)
  • public benevolent institutions and certain charitable bodies and organisations.

If you are an exempt employer

  • you don't have to register for payroll tax and
  • wages paid or payable by you are not assessable.

Contact us to apply for an exemption. Attach a copy of your organisation’s constitution and details of the nature, aims and objects of your organisation to your application.

Charitable exemption

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A charitable body or organisation is exempt if the Commissioner has given the body an exemption or it has received a beneficial body determination.

The Commissioner cannot give an exemption to a charitable organisation or organisation that is a relevant body unless a beneficial body determination is in force.

Apply for a charitable exemption.

See more information on the charitable exemptions web page.

Page reviewed 3 July 2020