About payroll tax

Payroll tax is assessed on the wages paid by an employer in Western Australia and the Indian Ocean Territories.
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Payroll tax is a self assessed tax meaning that the onus is on you, as an employer, to ensure that any information you provide is correct and that you comply with your tax obligations. Payroll tax is paid into the Consolidated Fund of Western Australia to meet the costs of public services such as education, health, public safety, and law and order.

If you don't register and lodge your returns as required, we may

See the payroll tax frequently asked questions.

Payroll tax employer guide

See the payroll tax employer guide for more information about your payroll tax obligations and assessments.

Your total Australian taxable wages are used to determine whether you are liable, but you only pay tax on wages paid or payable in Western Australia or the Indian Ocean Territories (IOT).  See details of the arrangement between Western Australia and the Commonwealth.