Estimated Australian wages

Definition

Estimated Australian wages are the estimate of taxable Victorian wages plus all taxable wages paid in other states or territories under their corresponding payroll tax legislation for the 2025-26 financial year.

Accordingly, employers with interstate employees must have an Australian wages estimate higher than their Victorian wage estimate.

Purpose of collection

For non-group employers or Designated Group Employers who have estimated wages between $3,000,000 and $5,000,000 or employ interstate, estimated Australian wages are required in order to calculate your deduction entitlement on your subsequent 2025-26 monthly returns.

If the employer or group of employers employ interstate, and estimated Australian wages are not supplied in the Annual Reconciliation, no monthly deduction can be calculated. Consequently, the deduction shown on subsequent monthly returns will be NIL.

Estimated Australian wages are also required in determining the estimated tax liability for 2025-26. This calculation is required if an annual payment cycle is necessary. 

Assistance

If you need more information on this topic, contact our payroll tax enquiry service on 13 21 61.