Payroll Tax in Western Australia
Western Australia charges payroll tax at 5.5% on wages above $1,000,000. WA has a tiered rate: 5.5% for wages up to $100M, 6.5% above $100M.
Threshold
$1,000,000
Rate
5.5%
FY Period
2025–26
Payroll Tax by Wage Level — WA
| Total Wages | Payroll Tax | Effective Rate |
|---|---|---|
| $500K | Exempt | 0% |
| $750K | Exempt | 0% |
| $1M | Exempt | 0% |
| $1.2M | $11,000 | 0.92% |
| $1.3M | $16,500 | 1.27% |
| $1.5M | $27,500 | 1.83% |
| $1.8M | $41,250 | 2.36% |
| $2M | $55,000 | 2.75% |
| $2.5M | $82,500 | 3.30% |
| $3M | $110,000 | 3.67% |
| $4M | $165,000 | 4.12% |
| $5M | $220,000 | 4.40% |
| $7.5M | $357,500 | 4.77% |
| $10M | $495,000 | 4.95% |
How WA Compares — on $2M Total Wages
| State | Threshold | Rate | Tax on $2M |
|---|---|---|---|
| ACT | $2,000,000 | 6.85% | $0 |
| SA | $1,500,000 | 4.95% | $24,750 |
| NT | $1,500,000 | 5.5% | $27,500 |
| TAS | $1,250,000 | 4.0% | $30,000 |
| QLD | $1,300,000 | 4.75% | $33,250 |
| NSW | $1,200,000 | 5.5% | $44,000 |
| VIC | $900,000 | 4.85% | $53,350 |
| WA ← you are here | $1,000,000 | 5.5% | $55,000 |
Key Facts — Western Australia Payroll Tax
Who needs to register? Any employer (or group of employers) with total Australian wages exceeding $1,000,000 in WA must register for payroll tax with Department of Finance WA.
What counts as wages? Salary, wages, commissions, bonuses, allowances, superannuation contributions, fringe benefits, and contractor payments (in some cases) are all included in the payroll tax calculation.
When is it due? Payroll tax is lodged and paid monthly (by the 7th of the following month). An annual reconciliation is required by 28 July each year.
Register here: Department of Finance WA — Payroll Tax →