Who must comply with South Australian payroll tax when threshold met?

Employers paying Australian wages above the SA threshold.

What triggers South Australian payroll tax when threshold met?

Wages above threshold; group nomination.

When is South Australian payroll tax when threshold met due?

Monthly by 7th of following month; annual reconciliation 21 July.

What is the maximum penalty for South Australian payroll tax when threshold met?

Tax shortfall + interest + penalty tax

What evidence is required for South Australian payroll tax when threshold met?

Monthly returns via RevenueSA, wage records, group nomination.

Pay South Australian payroll tax when threshold met (2026)

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

REVENUE-SA

Source legislation

payroll tax act 2009 sa

Topics

taxpayroll-taxstate

Related obligations

QLDPay Queensland payroll tax when threshold metQLD: 4.75% rate on Australian wages above the $1.3M tax-free threshold (FY26).
VICPay Victorian payroll tax when threshold metVIC: 4.85% rate on Australian wages above the $1,000,000 tax-free threshold (from 1 July 2025).
NSWPay NSW payroll tax when threshold metNSW: 5.45% rate on Australian wages above the $1.2M tax-free threshold (FY26).
WAPay Western Australian payroll tax when threshold metWA: 5.5% rate on Australian wages above the $1M tax-free threshold (FY26), with diminishing deduction up to $7.5M.
TASPay Tasmanian payroll tax when threshold metTAS: 4.0% / 6.1% on Australian wages above the $1.25M tax-free threshold (FY26).
NTPay Northern Territory payroll tax when threshold metNT: 5.5% rate on Australian wages above the $2.5M tax-free threshold (from 1 July 2024).

Frequently asked questions

Who must comply with South Australian payroll tax when threshold met?: Employers paying Australian wages above the SA threshold.
What triggers South Australian payroll tax when threshold met?: Wages above threshold; group nomination.
When is South Australian payroll tax when threshold met due?: Monthly by 7th of following month; annual reconciliation 21 July.
What is the maximum penalty for South Australian payroll tax when threshold met?: Tax shortfall + interest + penalty tax
What evidence is required for South Australian payroll tax when threshold met?: Monthly returns via RevenueSA, wage records, group nomination.