South Australia payroll tax (FY26)
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%.
- Additional levies / structure: Discount applies between $1.5M and $1.7M payrolls
Returns + reconciliation
- Return cadence: Monthly by 7th of following month.
- Annual reconciliation: Annual reconciliation 21 July.
Grouping
Grouping rules apply per Payroll Tax Act 2009 (SA).
Sources
Compare to other states: NSW ($1.2 million) · VIC ($900,000) · QLD ($1.3 million) · WA ($1 million) · TAS ($1.25 million) · NT ($1.5 million) · ACT ($2 million)