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Payroll & Payroll Tax in Western Australia

Award-compliant payroll, run for you, with your Western Australia payroll tax obligations kept correct.

The short answer

In Western Australia, payroll tax is administered by RevenueWA and applies once your total Australian wages pass $1 million ($1,000,000) a year, taxed at 5.5%. Valont runs your payroll end to end — pay runs, PAYG withholding, superannuation and Single Touch Payroll — and keeps your Western Australia payroll tax registration and lodgements correct, applying the current figures from RevenueWA.

Payroll tax in Western Australia

Administered by
RevenueWA
Tax-free threshold
$1 million ($1,000,000) a year
Rate
5.5%
Also note
A diminishing (tapering) threshold applies for annual taxable wages between $1 million and $7.5 million; higher marginal rates apply to very large payrolls (above $100 million).

Figures verified against RevenueWA on 2026-07-02 (FY2026-27). Payroll tax figures are reviewed at each 1 July — confirm the current amounts at the source before relying on them.

Official source: RevenueWA

General information, current as at the date shown on the official source — not personal advice. Figures move; we apply the current ones.

Public holidays in Western Australia, FY2026-27

The full financial year, as gazetted. If your team works on these days, award penalty rates usually apply.

DateDayHoliday
3 August 2026MondayKing's Birthday (regional alternative date — City of Karratha and Town of Port Hedland districts)Regional-only: these two local government districts observe the King's Birthday on Monday 3 August 2026 INSTEAD of the statewide date of Monday 28 September 2026.
28 September 2026MondayKing's BirthdayStatewide date, except City of Karratha and Town of Port Hedland districts, which observe Monday 3 August 2026 instead.
25 December 2026FridayChristmas Day
26 December 2026SaturdayBoxing DayFalls on a Saturday but remains a public holiday; per the official rule, the next following Monday (28 December) is ALSO a public holiday — additional day, not a substitute.
28 December 2026MondayBoxing Day — additional public holidayAdditional public holiday because Boxing Day falls on a Saturday; both Sat 26 Dec and Mon 28 Dec 2026 are public holidays.
1 January 2027FridayNew Year's Day
26 January 2027TuesdayAustralia Day
1 March 2027MondayLabour DayWA observes Labour Day on the first Monday in March (differs from other states).
26 March 2027FridayGood Friday
28 March 2027SundayEaster SundayEaster Sunday IS an official public holiday in WA (listed in the official 2026–27 schedule). Easter Saturday (27 March 2027) is NOT a public holiday in WA.
29 March 2027MondayEaster Monday
25 April 2027SundayAnzac DayFalls on a Sunday but remains a public holiday; per the official rule, the next following Monday (26 April) is ALSO a public holiday — additional day, not a substitute.
26 April 2027MondayAnzac Day — additional public holidayAdditional public holiday because Anzac Day falls on a Sunday; both Sun 25 Apr and Mon 26 Apr 2027 are public holidays.
7 June 2027MondayWestern Australia DayFirst Monday in June; WA-only holiday.
  • Official additional-day rules (quoted from the WA Government/DLGIRS schedule): 'When New Year's Day, Anzac Day, or Christmas Day falls on a Saturday or Sunday the next following Monday is also a public holiday'; 'When Boxing Day falls on a Saturday the next following Monday is also a public holiday, and when Boxing Day falls on a Sunday or Monday the next following Tuesday is also a public holiday.' In these cases BOTH the actual day and the following Monday/Tuesday are public holidays (additional, not substituted). Australia Day is different: only when 26 January falls on a Sat/Sun does the following Monday become the holiday (substitute) — not triggered in this FY (26 Jan 2027 is a Tuesday).
  • Easter Saturday is NOT a public holiday in WA in this period (unlike NSW, VIC, QLD, SA, ACT, NT). Saturday 27 March 2027 is an ordinary Saturday for WA payroll.
  • Easter Sunday IS a WA public holiday — Sunday 28 March 2027 (confirmed in the official DLGIRS printable schedule; some third-party calendars omit it).
  • Christmas Day 2026 falls on a Friday, so no additional day arises for it; the festive-season public holidays inside this FY are Fri 25 Dec 2026, Sat 26 Dec 2026 and Mon 28 Dec 2026 (Boxing Day additional day). Note Christmas Day 2027 (Sat 25 Dec & Mon 27 Dec 2027) falls outside this FY window.
  • King's Birthday is regionally variable in WA: for 2026, the City of Karratha and Town of Port Hedland districts observe Monday 3 August 2026 instead of the statewide Monday 28 September 2026 (per the official wa.gov.au page and its 2026 regional-dates announcement). Employers in those LGAs must apply the August date. 2027 regional King's Birthday dates are not yet published, but the 2027 statewide King's Birthday (Mon 27 Sep 2027) falls outside FY2026-27, so this does not affect the FY window.
  • WA has NO part-day public holidays (no Christmas Eve or New Year's Eve part-day holidays, unlike SA, NT and QLD's Christmas Eve part-day).
  • WA has no separate bank-only holiday in this window (no August Bank Holiday equivalent as in NSW/ACT).
  • Reform note: the WA Government's public holiday changes (two NEW holidays — Easter Saturday and a Show Day — plus moving Labour Day, King's Birthday and WA Day later in the year) take effect from 2028 ONLY. Legislation had passed the WA Lower House as of Oct 2025. Nothing changes for FY2026-27; the published 2026 and 2027 schedules above are the operative dates.
  • 2027 dates (through June 2027 and beyond) ARE officially published by the WA Government in the combined 2026–2027 schedule; all weekdays above were independently verified against the calendar dates.
  • No WA public holidays fall in July 2026 (statewide) — the first statewide holiday of FY2026-27 is King's Birthday on 28 September 2026; the only earlier date is the regional 3 August 2026 King's Birthday in Karratha/Port Hedland.
Official source: Government of Western Australia — "Public holidays in Western Australia" (Department of Local Government, Industry Regulation and Safety / Wageline, incl. official printable PDF "Public holidays in Western Australia – 2026 to 2027")

Verified against Government of Western Australia — "Public holidays in Western Australia" (Department of Local Government, Industry Regulation and Safety / Wageline, incl. official printable PDF "Public holidays in Western Australia – 2026 to 2027") on 2026-07-15. Gazettals can change — confirm at the source before locking in rosters.

How Valont handles it for Western Australia businesses

  • Pay runs processed and reviewed by a specialist before approval
  • Modern Award rates, penalties and allowances applied correctly
  • PAYG, superannuation and Single Touch Payroll lodged each pay run
  • State payroll tax registration, grouping and monthly/annual returns kept in order

It works as one function of the connected back office — or on its own. See the full managed payroll service, or browse the Western Australia locations we serve.

FAQ

Frequently asked questions

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