WA Payroll Tax Calculator
Calculate Western Australia payroll tax for 2024–25. Rate: 5.5% on wages over $1,000,000 per year.
WA Payroll Tax
$0
Total Taxable Wages
$0
Tax-Free Threshold
$1,000,000
Taxable Amount
$0
Effective Rate
0%
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Western Australia Payroll Tax — 2024–25 Guide
Western Australia payroll tax is administered by the Department of Finance WA (Revenue). The 5.5% rate is higher than some states, but the $1,000,000 threshold means smaller employers are exempt.
Key Facts
- Rate: 5.5% on wages above the threshold
- Annual threshold: $1,000,000
- Monthly threshold: approximately $83,333
- Lodgement: Monthly returns, annual reconciliation
- Administered by: Department of Finance WA (Revenue)
What is Included in WA Taxable Wages?
Taxable wages in WA include salaries, wages, superannuation contributions, allowances, bonuses, commissions, and certain contractor payments. Some wages are exempt, including wages paid to approved apprentices and trainees.
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Frequently Asked Questions
What is the WA payroll tax rate?
The Western Australia payroll tax rate is 5.5% on wages exceeding the $1,000,000 annual threshold for 2024–25.
What is the WA payroll tax threshold?
The WA tax-free threshold is $1,000,000 per year for 2024–25. Only wages above this amount are subject to payroll tax.
Does employer super count for WA payroll tax?
Yes. Employer superannuation contributions are included in taxable wages for Western Australia payroll tax purposes.
How do I register for WA payroll tax?
Register through the Department of Finance WA (finance.wa.gov.au) when your wages exceed the monthly threshold of approximately $83,333.
Disclaimer: This calculator uses the 2024–25 WA payroll tax rate and threshold. Grouping provisions and exemptions may apply. This is not tax advice. Consult the WA Department of Finance or a registered tax agent.
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