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Victorian payroll tax calculator

Your figures

Your wages for the year

All amounts in $, for a full financial year. Enter the figures for your whole group if you are part of one. Change any figure and the page recalculates. Yellow boxes are waiting for an entry.

$
Wages, salaries, bonuses, allowances, directors' fees, super contributions and taxable contractor payments for work done in Victoria. Leave out exempt wages such as approved apprentices and trainees, parental leave and workers compensation.
$
The FBT taxable value. It is grossed up at 1.8868 and added to your wages.
$
Together with Victorian wages this gives your Australian wages, which set the threshold and the surcharges.
Financial year
Regional employer
Yes only if at least 85% of your Victorian wages are paid to employees based mainly in regional Victoria.
days
Results

How the tax is worked out

The tax-free threshold is set by your Australian wages, then shared to Victoria in proportion to your Victorian wages.

Payroll tax if your Victorian wages changed ($ a year)

General rateRegional employer rate

Other states' wages and fringe benefits held at the figures you entered.

Things to know

What applies to you

Detail

General rate and regional rate, side by side

The surcharges are not reduced for regional employers.

Lodging

Registration and returns, in order

1

Check grouping, then register

Work out whether you are grouped with other businesses. Register with the State Revenue Office once your wages, or your group's wages, pass the threshold.

2

Lodge and pay each month

A return is due 7 days after the end of each month, using the monthly threshold of . A nil return is still required.

3

Annual reconciliation by 21 July

The annual return compares the tax for the whole year with what you paid monthly. You pay the difference or get a refund.

About this calculator

Purpose. To estimate the Victorian payroll tax for one financial year on the wages you enter, with the tax-free threshold phase-out, the regional employer rate and the surcharges that apply to larger employers.

Assumptions and why we chose them. You can change every input above.

  • State Revenue Office rates for , at rates in force at : a 1,000,000 tax-free threshold, a 4.85% general rate and a 1.2125% regional employer rate. The rates are the same in 2025-26 and 2026-27.
  • The threshold falls by 50c for each $1 of Australian wages over 3,000,000 and is nil at 5,000,000. It is shared to Victoria by the Victorian share of Australian wages, and reduced by days for a part year.
  • The surcharges are the mental health and wellbeing surcharge and the COVID-19 debt temporary levy, 0.5% each on Victorian wages above a 10,000,000 Australian wages threshold, and another 0.5% each above 100,000,000, with both thresholds shared to Victoria the same way. The COVID-19 levy is legislated to end on 30 June 2033.
  • Fringe benefits are grossed up at 1.8868, the rate payroll tax uses.
  • The example figures (1,800,000 of Victorian wages, no interstate wages) are typical of a mid-sized hospitality group.

Limitations and their effect.

  • It does not decide whether businesses are grouped. If you are grouped, the threshold is shared across the group and each member's tax is higher than if worked out alone.
  • It takes the wages you enter as taxable. Whether contractor or employment agency payments are wages, and whether apprentice, trainee, charity or other exemptions apply, can change the wages a lot.
  • It does not check the 85% regional test for you. Failing it means the general rate applies for the whole year.
  • It is an annual estimate. Monthly returns use the monthly threshold, and the annual reconciliation settles any difference.
  • Penalties, interest, objections and voluntary disclosures are not covered.