Do I have to register for payroll tax in Western Australia?
Do I have to register for payroll tax in WA? Yes, once the total Australian taxable wages you or your group pay go over $83,333 in any single month, as long as some of those wages are paid in WA. You then have 7 days after the end of that month to register with Revenue WA. It's a monthly test, so one big month can trigger it even if your year finishes under $1 million.
Work out how much WA payroll tax you'll pay
On this page: The test · Do you need to register? · What counts · Worked examples · After you register · FAQ
When do you have to register for payroll tax in WA?
Revenue WA's rule has three parts. You must register if all of these are true:
- You pay wages in WA (or the Indian Ocean Territories).
- Your total Australian taxable wages for a month are more than $83,333. If you're in a group, it's the whole group's Australian wages.
- You haven't registered yet. The deadline is 7 days after the end of that month.
The $83,333 is the $1,000,000 annual threshold divided by 12. It hasn't changed since 1 July 2023 and still applies for 2026-27. Exempt employers, such as religious organisations, schools below tertiary level and some charities and public benevolent institutions, don't have to register.
Do you need to register? Common situations
| Your situation | Register in WA? |
|---|---|
| $80,000 a month in WA all year ($960,000) | No. No month goes over $83,333. |
| $75,000 most months, $110,000 in December when bonuses are paid | Yes, by 7 January, even though the year is $935,000. |
| $50,000 a month in WA plus $50,000 a month in Victoria | Yes. Australian wages are $100,000 a month. You'll deal with Victoria separately. |
| $60,000 a month in WA, part of a group paying $200,000 a month nationally | Yes. The group's Australian wages are what count. |
| $90,000 a month, all paid in NSW, no WA employees | No, not in WA. Check NSW's rules instead. |
| A registered charity with an exemption from the Commissioner | No. Exempt wages aren't assessable. |
What counts as wages for the $83,333 test?
More than what's on the payslip. Taxable wages generally include salary and wages, super contributions, fringe benefits, allowances, bonuses and commissions, termination payments and some payments to contractors. A business paying $75,000 a month in salary plus 12% super is already at $84,000, over the threshold.
Worked examples: when you'd have to register, and what you'd pay
A bonus month pushes you over
A Perth business pays $75,000 a month in taxable wages, then $110,000 in December. December is over $83,333, so it must register by 7 January.
On a monthly return, December's deductible is $83,333 less ($110,000 − $83,333) × 2/13 = $79,230.38. Taxed wages: $30,769.62.
December payroll tax: $30,769.62 × 5.5% = $1,692.33. The year's wages are $935,000, under $1 million, so at the annual reconciliation the year's tax is nil and the $1,692.33 is credited back.
WA and interstate wages
$50,000 a month in WA and $50,000 in Victoria. Australian wages: $100,000, over $83,333, so it must register in WA.
Deductible before apportioning: $83,333 − $16,667 × 2/13 = $80,768.85. WA's share is 50%, so the WA deductible is $40,384.42. Taxed wages: $9,615.58.
WA payroll tax: $528.86 a month. For the full year ($600,000 WA out of $1,200,000) it's $6,346.15; the annual reconciliation evens out the cents.
A growing business that lands exactly on $1 million
Wages are $80,000 a month from July to February, then $90,000 a month from March. March goes over $83,333, so it must register by 7 April.
A March monthly return shows $423.10 of tax. But the year adds up to $1,000,000 exactly, and at $1 million or less there's no WA payroll tax.
Tax for the year: nil. The monthly payments come back at reconciliation, and next year's growth means it'll likely pay for real.
After you register: returns and due dates
| Estimated annual payroll tax | How often you lodge | Due |
|---|---|---|
| $150,000 or more | Monthly | 7th of the following month |
| Less than $150,000 | Quarterly, if you ask | 7th of the month after the quarter |
| Less than $20,000 | Annually, if you ask | 21 July |
Returns are monthly unless you ask Revenue WA to lodge less often, and a monthly return is due every month even when no tax is payable. Everyone does an annual reconciliation by 21 July, which recalculates the deductible amount on the year's actual wages and gives you a credit or a debit.
How to register: log in to RevenueWAConnect, register for Revenue Online access and agree to the Online Payroll Tax Terms and Conditions. Revenue WA's phone line is (08) 9262 1300, or 1300 368 364 from a WA country landline.
Registered late? The tax still runs from the month you went over, so you'll need to lodge the missed returns. Late payment can attract interest and penalty tax, so get in touch with Revenue WA early.
Work out how much WA payroll tax you'll pay
This is an estimate, not advice. It applies Revenue WA's published threshold and rate to the examples shown. What counts as taxable wages, grouping, contractor rules and part-year employment all affect whether and when you register. Check the Revenue WA registration guide or ask a registered tax agent.
Questions people ask about registering for WA payroll tax
What is the payroll tax registration threshold in WA?
$83,333 of total Australian taxable wages in a month. If you pay any wages in WA and your Australian wages, or your group's, go over that in a single month, you must register with Revenue WA.
Do I have to register for WA payroll tax if my wages are under $1 million a year?
You can. Registration is a monthly test, so one month over $83,333 (a bonus month or a busy season) means you must register, even if the year ends under $1 million. If it does, the annual reconciliation works the year's tax out as nil and credits anything you paid.
How long do I have to register for payroll tax in WA?
7 days after the end of the month in which your wages first go over $83,333. Go over in December and you need to be registered by 7 January.
Do wages paid in other states count towards the WA threshold?
Yes. The test uses your total Australian taxable wages. A business paying $50,000 a month in WA and $50,000 a month in Victoria is over $83,333 and has to register in WA, even though its WA wages alone are under the threshold.
Does super count towards the payroll tax threshold?
Yes. Taxable wages are wider than salary. They generally include super contributions, fringe benefits, allowances, bonuses, commissions, termination payments and some payments to contractors.
What happens if I register for payroll tax late?
The tax is still owed from the month you went over the threshold, so you'll need to lodge the missed returns. Late payment can attract interest and penalty tax, so contact Revenue WA as soon as you realise.
Can I cancel my WA payroll tax registration?
Yes, if you stop paying wages in WA or your total annual Australian wages fall below the annual threshold. Ask through Revenue Online (Maintain Clients) or a web enquiry, with the date you stopped and the reason.
Related
Sources
- Revenue WA: Registration, Payroll Tax Employer Guide. $83,333 monthly test, 7 day deadline, groups, exemptions and cancellation. Page updated 14 March 2026.
- Revenue WA: Returns. Lodgement frequency and due dates. Page updated 14 March 2026.
- Revenue WA: Local non-group employer. Monthly threshold and deductible calculation, with Revenue WA's own $100,000 month example ($1,057.71). Page updated 2 June 2026.
- Revenue WA: Calculation. 5.5% rate, $1,000,000 threshold, 2/13 tapering value, in effect from 1 July 2023.
- Revenue WA: Annual reconciliation. Due 21 July. Page updated 2 June 2026.
- Revenue WA: Taxable wages.
Last checked 30 October 2026. Only Western Australian rules are covered; every state sets its own registration test.