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Payroll Tax Services Perth

MKM Accountants provides specialised payroll tax accounting services that ensure qualifying businesses in Western Australia meet their payroll tax obligations.

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Making Payroll Tax Compliance Simple

Businesses in Western Australia that pay more than $1 million in annual taxable wages must be registered for payroll tax and comply with relevant obligations.


Payroll tax is a self-assessed tax which means that businesses in Western Australia that pay more than $1 million in annual taxable wages must ensure that they are aware of their obligations and comply with the applicable tax obligations. Just like anything in the tax space, ignorance is not an excuse and businesses that do not comply with their payroll tax obligations are subject to penalties and fines.  


Payroll tax is paid into the Consolidated Fund of Western Australia where funds are used to meet the demands of public services such as health, education, safety, and law and order.

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Payroll Tax Threshold

The payroll tax rate threshold in Western Australia is set at a diminishing rate of 5.5% on the taxable wages that are paid by employers between the annual threshold of $1 million and the upper threshold of $7.5 million. Businesses in Western Australia whose payroll tax is below the $1-million annual threshold are not subject to payroll tax.


For businesses that fall between the $1 million and $7.5 million diminishing threshold, the amount of wages that are exempt from payroll tax decreases as the total wages increase within this range. Businesses in Western Australia that pay more than $7.5 million in payroll tax annually pay a consistent 5.5% tax with no thresholds or diminishing exemptions applicable on wages over the $7.5 million threshold.

Our Accreditations & Awards

Certified Chartered Accountants

Tax Practitioners Board Registered

Certified Chartered Accountants

We are chartered accountants recognised through our membership to Chartered Accountants Australia and New Zealand (CA ANZ). As registered Chartered Accountants, we are “Difference Makers” with a complete range of skills and expertise that goes beyond basic accounting certification.

Xero Bronze Partner

Tax Practitioners Board Registered

Certified Chartered Accountants

Our work across multiple accounts has afforded us Xero Bronze Partner status, which entitles us to all of the software and support given to Xero partners. Our Xero Bronze Partner status provides our clients with enhanced support and access on the accounts that we manage. 

Xero Certified Advisor

Tax Practitioners Board Registered

Tax Practitioners Board Registered

Our Xero Certified Advisor status means that we are certified to provide accounting and bookkeeping services on the Xero platform for our clients. Gaining and maintaining certification reflects our expertise on the Xero platform and ensures we deliver the best service to our clientele.

Tax Practitioners Board Registered

Tax Practitioners Board Registered

Tax Practitioners Board Registered

We are Tax Practitioners Board Registered. This certification shows that MKM Accountants are members of the independent regulatory board in Australia that is responsible for registering and regulating all tax agents and Business Activity Statement (BAS) agents. 

Contact Us

Phone Number: (08) 8911 0969

Email: admin@mkmaccountants.com.au

Where We Service:

Perth, Western Australia, Australia

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Other Business Accounting Services

→ Monthly And Quarterly Reports


→ Small Business Accountant


→ Bookkeeping


→ Small Business Bookkeeping


→ BAS Agent

→ Payroll Processing


→ Cloud Accounting


→ Financial Reporting


→ Goods And Services Tax


→ Fringe Benefits Tax

→ Cash Flow Management


→ Business Structures


→ Bank Reporting


→ Loan Structures


→ Carbon Accounting ESG

Latest Blog Posts

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Tax Requirements of a Working Holiday Maker

The ATO have recently released Taxpayer Alert 2024/2. The ATO are concerned with taxpayers who attempt to circumvent the operation of Division 7A by the use of an interposed entity and guarantees.

Read More

Tax Requirements of a Working Holiday Maker

The Importance of a Corporate Trustee for SMSF's

Tax Requirements of a Working Holiday Maker

The Working Holiday Maker visa program has been around since 1975 and allows foreigners to work or study temporarily in Australia, under a 417 visa (Working holiday visa), or a 462 visa (Work and holiday visa). 

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The Importance of a Corporate Trustee for SMSF's

As of June 2023, there are 594,334 Self-Managed Superannuation Funds. These vehicles are popular as more people want control over where their future or current retirement funds are invested. 

Read More

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