Pay Victorian payroll tax when threshold met
VIC: 4.85% rate on Australian wages above the $900,000 tax-free threshold (FY26).
Who must comply
Employers paying Australian wages above the Vic threshold (taking into account grouping).
What triggers it
Wages above the monthly/annual threshold; grouping.
When due
Monthly returns by 7th of following month; annual reconciliation by 21 July.
Evidence required
Monthly returns via SRO Vic, wage records, group nomination documents.
Max penalty
Tax shortfall + interest + penalty tax up to 75% for serious non-compliance
Summary
Victoria imposes payroll tax under the Payroll Tax Act 2007 (Vic). FY26 thresholds: $900,000 annual tax-free threshold ($75,000 monthly), 4.85% standard rate (1.2125% surcharge for wages >$10M, plus mental health and wellbeing surcharge for wages >$10M). Group employer rules aggregate wages across related entities. Returns lodged monthly via SRO online.
Enforced by
Source legislation
Topics
Source: https://sro.vic.gov.au/payroll-tax. Rules Mate is not a law firm. Always verify against the live regulator source before acting.