Worked example
What a Melbourne hire really costs, with Victorian payroll tax
Take a Melbourne bookkeeper at A$82,500, the midpoint of Seek's range. Superannuation at 12 percent brings that to A$92,400. If your business is over the Victorian payroll tax threshold of A$1,000,000 in annual Australian taxable wages, payroll tax at 4.85 percent adds about A$4,481, because superannuation counts as taxable wages. That is about A$96,881 a year before leave cover, recruitment, equipment and a desk.
An offshore bookkeeper through Offshored is A$25,200 to A$33,600 a year, and that is the whole cost. Team members are employed in the Philippines by Australian Pathways OPC, so superannuation, PAYG withholding, payroll tax and workers compensation do not apply to them. The 2026 cost guide works through the same comparison line by line, and the legality guide explains the employment structure.
The deduction phases out between A$3 million and A$5 million in wages, regional Victorian employers pay 1.2125 percent, and two surcharges apply to national payrolls above A$10 million. Source: State Revenue Office Victoria, payroll tax current rates. The Australian Bureau of Statistics counted a net increase of 19,581 businesses in Victoria in 2025 to 2026 (Counts of Australian Businesses, released 18 August 2026). The comparison is indicative: confirm your own payroll tax position with your accountant.