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Rules Mate
South Australia/SA

South Australia payroll tax (FY2026-27)

Administered by RevenueSA under state payroll tax law. Standard rate 4.95% on Australian taxable wages above the $1.5 million threshold.

$1.5 million

Annual threshold

4.95%

Standard rate

Monthly

Returns

Rate + thresholds in detail

  • Annual tax-free threshold: $1.5 million of Australian taxable wages.
  • Monthly threshold: $125,000.
  • Standard rate: 4.95%.
  • Rate tiers, threshold mechanics and surcharges: 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 + reconciliation

  • Return cadence: Monthly by the 7th of the following month.
  • Annual reconciliation: Annual reconciliation by 21 July.

Grouping

Grouping rules apply per Payroll Tax Act 2009 (SA); the rate is set on group Australia-wide wages.

Sources

Compare to other states: NSW ($1.2 million) · VIC ($1 million) · QLD ($1.3 million) · WA ($1 million) · TAS ($1.25 million) · NT ($2.5 million) · ACT ($1.75 million)