Pay South Australian payroll tax when threshold met
SA: 4.95% on Australian wages above the $1.5 million tax-free threshold (FY2026-27).
Who must comply
Employers paying Australian wages above the SA threshold.
What triggers it
Wages above threshold; group nomination.
When due
Monthly by the 7th of the following month; annual reconciliation by 21 July.
Evidence required
Monthly returns via RevenueSA, wage records, group nomination.
Max penalty
Tax shortfall + interest + penalty tax
Who must comply with this? The applicability test by industry, business structure and size.
Summary
South Australia payroll tax under the Payroll Tax Act 2009 (SA). FY2026-27: tax-free threshold $1.5 million a year (monthly: $125,000). Nil up to $1.5M of Australian wages; variable 0%–4.95% between $1.5M and $1.7M; 4.95% above $1.7M. Register once Australian wages exceed $1.5M; maximum deduction $600,000 a year ($50,000 a month). Returns lodged via RevenueSA Online.
Enforced by
Source legislation
Topics
Related
- NSWPay NSW payroll tax when threshold metNSW: 5.45% on Australian wages above the $1.2 million tax-free threshold (FY2026-27).
- QLDPay Queensland payroll tax when threshold metQLD: 4.75% on Australian wages above the $1.3 million tax-free threshold (FY2026-27).
- ACTPay ACT payroll tax when threshold metACT: 6.75% on Australian wages above the $1.75 million tax-free threshold (FY2026-27).
- VICPay Victorian payroll tax when threshold metVIC: 4.85% on Australian wages above the $1 million tax-free threshold (FY2026-27).
- NTPay Northern Territory payroll tax when threshold metNT: 5.5% on Australian wages above the $2.5 million tax-free threshold (FY2026-27).
- TASPay Tasmanian payroll tax when threshold metTAS: 4% / 6.1% on Australian wages above the $1.25 million tax-free threshold (FY2026-27).
Reading
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 the 7th of the following month; annual reconciliation by 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.
Source: https://www.revenuesa.sa.gov.au/payroll-tax/rates-and-thresholds. Rules Mate is not a law firm. Always verify against the live regulator source before acting.