Payroll tax registration in Victoria
Victoria's registration test is weekly. An employer that pays Victorian wages applies once its weekly wages, counting wages paid anywhere, pass the amount in the table, and the application is due within the days shown after the end of that month. Monthly returns cover each month except June, which goes into a combined June and annual adjustment return with a longer lodging period.
- By Book Keeping Pros
- Sources checked 15 Oct 2026
The rules in Victoria
| What it is | Value | When it applies | Where it is set |
|---|---|---|---|
| Days after the month wages pass the weekly threshold amount to apply for registration | 7 days | As published on 1 May 2026 | s 86(2): application within 7 days |
| Weekly wages paid anywhere above which an employer paying Victorian wages must register | $19,230 | From 1 July 2025 | s 86(6)(f): weekly threshold amount |
| Each group member must register once group wages pass the weekly threshold amount | Yes | As published on 1 May 2026 | s 86(1)(b): member of a group |
| Days after the end of each month, other than June, to lodge the monthly return | 7 days | As published on 1 May 2026 | s 87(1)(a): monthly returns |
| Days after the end of June to lodge the June and annual adjustment return | 21 days | As published on 1 May 2026 | s 87(1)(b): June and annual adjustment return |
Each rule is read from the source and provision shown; the sources are listed below. Checked 15 Oct 2026.
What it means for your books
- The weekly amount counts wages paid outside Victoria as well, so the books need weekly wage totals for the whole business, with Victorian wages kept as a line of their own.
- In a group, the weekly test runs on the members' combined wages. When each member's books hold its own weekly figures, the group can see the week its combined total passes the amount, and so the month each member's application is counted from.
- The June and annual adjustment return looks back over the financial year, so the year's wage totals in the books need to line up with what the monthly returns reported, with any differences explained.
- Which payments count as wages for the weekly test, and whether the business has passed it, are questions for your accountant or State Revenue Office Victoria, answered from the weekly totals and group figures the books keep.
General information
Sources
- Payroll Tax Act 2007 (Vic), Authorised Version No. 041
Office of the Chief Parliamentary Counsel Victoria. Authorised Version No. 041, as at 1 May 2026, released 1 May 2026. Checked 15 October 2026.
© State of Victoria (Government Printer) Licence: Victorian Legislation copyright notice: copyright, State of Victoria.
- Payroll tax
State Revenue Office Victoria. Page updated 24 August 2026 (last_update_date metadata), released 24 August 2026. Checked 15 October 2026.
© State of Victoria (State Revenue Office), licensed under CC BY 4.0 Licence: CC BY 4.0.
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