Payroll Tax is a self-assessed state and territory tax calculated on wages paid by Employers. Employers are required to pay Payroll Tax once their Annual wages reach a set threshold (this threshold varies from State to State).

Depending on the State and the total Payroll Tax Liability payable by the Business for the year, Businesses may require to lodge and pay Payroll Tax either monthly or annually (some states also have 6 monthly and quarterly options available).

When Payroll Tax is lodged monthly, Employers must lodge a monthly return for each month from July to May. The June return is then combined with the Annual Payroll Tax assessment. Therefore, in June an Employer will need to report both June's Payroll Tax Liability and any adjustments from July to May.

The lodgement date for the July to May Lodgements is on the 7th of each month, the June/Annual lodgement instead is due on the 28th of July.

Once the correct Payroll Tax Liability is calculated, it needs to be lodged through the relevant Office of State Revenue Portal. Each State Portal requires Wages and Salaries information to be presented slightly differently.

Lodge and Pay a Monthly Actual Payroll Tax Return in VIC

To lodge Payroll Tax in Victoria, users require a Customer ID and login details to the PTX Express Portal. This can also be accessed using myGovID. 

1. Log in to PTX Express at: https://www.e-business.sro.vic.gov.au/eBusiness/ptx/faces/_Login.jsp
   
   è  Revenue VIC - PTX Express Login
   
   
   
2. Log in by using either your Username and password or myGovID
   
   è  Revenue VIC - PTX Express Home Page opens
   
   
   
   
3. Click on [Lodge Monthly Return]
   
   è  The Revenue VIC - Lodge Monthly Return screen opens
   
   
   
   
4. Check the period if you are lodging is correct, if not, click on [Select Another Period]
5. Click on Enter Wage Components
   
   è  The Gross Taxable Victorian Wages Components display on the screen
   
   
   
   
6. Enter the Victorian Wages breakdown excluding any cents
   Note: make sure you enter 0 for any wage components not applicable to this return
7. If you are using a Payroll Tax calculator tool check that the total tax payable calculated by the VIC Payroll Tax Calculator matches your calculations
8. Click on [Lodge]
   
   è  The Revenue VIC - Lodge Monthly Return confirmation screen opens
   
   
   
9. Click on Download Monthly Return summary PDF
   
   è  The Return Summary downloads into your Download folder
   
10. To pay for the monthly return click on [Pay Online]
    
    è  The Revenue VIC - Monthly Return Liability Payment screen opens
    
    
    
11. Click on [Request Authorisation] or [Pay] depending on your Payment Authorisation settings
    Note: if you select Request Authorisation, the Secondary Authoriser will need to log in to the PTX Express Portal and confirm the payment
    
    è  The Revenue VIC - Authorise Online Payment screen
    
    
    
    
12. Click on [Authorise] to confirm the payment