Pay South Australian payroll tax when threshold met
SA: 4.95% rate on Australian wages above the $1.5M tax-free threshold (FY26).
Who must comply
Employers paying Australian wages above the SA threshold.
What triggers it
Wages above threshold; group nomination.
When due
Monthly by 7th of following month; annual reconciliation 21 July.
Evidence required
Monthly returns via RevenueSA, wage records, group nomination.
Max penalty
Tax shortfall + interest + penalty tax
Summary
SA payroll tax under the Payroll Tax Act 2009 (SA). FY26 threshold: $1.5M annual ($125,000 monthly), 4.95% standard rate. Discount applies between $1.5M–$1.7M payrolls. Returns lodged monthly via RevenueSA Online; annual reconciliation by 21 July.
Enforced by
Source legislation
Topics
Source: https://revenuesa.sa.gov.au/payrolltax. Rules Mate is not a law firm. Always verify against the live regulator source before acting.