Payroll tax is a state tax on the wages paid by employers. It’s calculated on the amount of wages you pay per month.
However, not all businesses will have a tax obligation. You are only liable for payroll tax if your total Australian wages exceed the exemption threshold that applies in your state or territory—exemption thresholds vary between states.
What to do...
You need to register for payroll tax in your state or territory. Check with the Revenue Office in your state or territory for the payroll tax rate and threshold that applies to you.