Taxable wages: Payroll Tax Employer Guide

Different types of wages are taxable for the purposes of payroll tax.

The term wages is broadly defined in the PTA Act to encompass any payment provided to an employee in return for services provided to their employer. Taxable wages include

If you’re a registered payroll tax employer, you must provide us with any information about an understatement of taxable wages, superannuation or fringe benefits tax that has occurred as a result of an enforceable undertaking or an audit from the Fair Work Ombudsman, Australian Taxation Office or any other authority.

  • You can amend your taxable wages for the current financial year through Revenue Online.
  • If you need to adjust previous years’ taxable wages, let us know by lodging a web enquiry.
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