Skip to content
The Metier Group
Free Tool by The Metier Group

WA Payroll Tax Calculator

Calculate your Western Australia payroll tax liability — including the $1,000,000 threshold, diminishing threshold, and the 5.5% tax rate for FY2025–26.

Your Wage Details

$

Include all wages, salaries, allowances, and super contributions

Super included in wages figure?

WA payroll tax base includes super contributions

WA Payroll Tax Rates & Thresholds

Under $1,000,000Nil
$1,000,000 – $7,500,0005.5% (diminishing threshold)
Over $7,500,0005.5% of all taxable wages

Need help with payroll tax registration?

We handle WA payroll tax compliance, lodgements, and grouping provisions.

Business Accounting Services

Annual Payroll Tax Liability

$31,731

Effective rate: 2.12% of total wages

Payroll Tax Calculation

Total Annual Taxable Wages$1,500,000
Less: Deductible Threshold Amount− $923,077
Taxable Wages (after threshold)$576,923
WA Payroll Tax Rate5.5%
Annual Payroll Tax$31,731
Monthly Payroll Tax$2,644
Effective Rate on Total Wages2.12%

Key Facts — WA Payroll Tax

Who must register for payroll tax in WA?

Employers whose total Australian taxable wages exceed the WA threshold ($1,000,000/year or $83,333/month) must register with the WA Office of State Revenue within 7 days of exceeding the threshold.

Are grouped businesses affected?

Yes — related businesses can be grouped under WA payroll tax law. The threshold applies to the group's combined wages, not each entity individually. Only one entity in the group may claim the threshold.

When must payroll tax be lodged?

Monthly returns are due by the 7th of the following month. An annual reconciliation is due by 21 July each year.

Disclaimer

This calculator is provided by Metier 2020 Pty Ltd (trading as The Metier Group) for general information purposes only. It is based on Western Australia payroll tax rates and thresholds for FY2025–26 and does not constitute taxation or legal advice. Payroll tax grouping provisions, exempt wages, and contractor declarations may affect your actual liability. Confirm your obligations with a qualified accountant or the WA Office of State Revenue.