Who must pay South Australian payroll tax when threshold met?
The applicability test for Pay South Australian payroll tax when threshold met (RevenueSA), computed across 35 industries, 9 business structures and 6 size bands.
Short answer: Some businesses
Applies when the business has payroll tax SA. Where the business has payroll maybe SA, check whether your annual Australian wages (grouped) exceed $1.5M.
What the obligation is
SA: 4.95% on Australian wages above the $1.5 million tax-free threshold (FY2026-27).
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.
The applicability test
Applies when the business has payroll tax SA. Where the business has payroll maybe SA, check whether your annual Australian wages (grouped) exceed $1.5M.
How the regulator frames it: Employers paying Australian wages above the SA threshold.
What triggers it: Wages above threshold; group nomination.
Threshold: Annual Australian taxable wages (grouped) above $1.5M (FY2026-27)
Jurisdiction: South Australia law only. A business with no operations in SA is outside it, whatever the rest of the test says.
Which industries are in or out
Outcome across the 35 industries Rules Mate maps (35 of 35: depends on size or structure).
The answer is the same in every industry: depends on size or structure. Industry does not change who must comply.
Business structure and size
Structure does not change the answer across all industries: for every structure the answer is "depends on size or structure".
| Size band | Answer across all industries, any structure |
|---|---|
| No employees (turnover $100K–$1M) | No |
| 1–5 employees (turnover $100K–$1M) | No |
| 6–19 employees (turnover $1M–$3M) | Only if a further fact applies |
| 20–99 employees (turnover $3M–$10M) | Only if a further fact applies |
| 100–499 employees (turnover $10M–$100M) | Yes |
| 500+ employees (turnover $100M–$1B) | Yes |
Worked examples
Each line is one run of the Rules Mate applicability engine for a single business profile, with the reason the engine gives:
- Pty Ltd company in real estate agents with 100–499 employees, turnover $10M–$100M: applies. 100–499 employees — wages far exceed the SA payroll tax threshold of $1.5M.
- Pty Ltd company in real estate agents with 1–5 employees, turnover $100K–$1M: does not apply. Requires payroll tax SA.
- Pty Ltd company in real estate agents with 6–19 employees, turnover $1M–$3M: check whether it applies. applies only if your annual Australian wages (grouped) exceed $1.5M.
- Pty Ltd company in real estate agents with no employees, turnover $100K–$1M: does not apply. Requires payroll tax SA.
When you need to check further
The engine shows this obligation as "check whether this applies" when a business has payroll maybe SA. It then applies only if your annual Australian wages (grouped) exceed $1.5M. That fact is not something Rules Mate can infer from industry, structure or size.
What you must do, and when
- When due
- Monthly by the 7th of the following month; annual reconciliation by 21 July.
- Frequency
- Monthly
- Evidence to keep
- Monthly returns via RevenueSA, wage records, group nomination.
- Status
- Current
- Priority
- High
Penalty for not complying
Maximum penalty: Tax shortfall + interest + penalty tax.
Audit or assurance level
Self-assessment. Authority: Superannuation Guarantee (Administration) Act 1992 (as amended by Payday Super); ATO 'About Payday Super'.
Frequency: Payday Super: contributions must reach the fund within 7 business days of each payday (from 1 Jul 2026). Payroll tax: monthly or annual state and territory returns.
Who can perform it: The employer self-assesses. No mandated independent audit; the ATO and state revenue offices audit at their discretion, so your payroll records are the evidence.
What usually applies alongside it
Across the 1,890 business profiles Rules Mate evaluates, these obligations apply to most of the businesses this one applies to, and are far more common among them than among businesses generally:
- Pay ACT payroll tax when threshold met: applies to 100% of the same businesses (3.0× the overall rate)
- Pay NSW payroll tax when threshold met: applies to 100% of the same businesses (3.0× the overall rate)
- Pay Northern Territory payroll tax when threshold met: applies to 100% of the same businesses (3.0× the overall rate)
- Pay Queensland payroll tax when threshold met: applies to 100% of the same businesses (3.0× the overall rate)
- Pay Tasmanian payroll tax when threshold met: applies to 100% of the same businesses (3.0× the overall rate)
- Pay Victorian payroll tax when threshold met: applies to 100% of the same businesses (3.0× the overall rate)
Where it sits in the corpus
Rules Mate tracks 37 published obligations tagged "tax", 6 of them rated critical. For a professional services Pty Ltd company with 6–19 employees operating in every state, 7 of those apply outright. This obligation is rated high priority, and is a monthly obligation.
Regulator, legislation and tools
Regulated by RevenueSA.
RevenueSA: SA state revenue.
Free tools that help with this obligation:
Questions
- Who must pay South Australian payroll tax when threshold met?
- Applies when the business has payroll tax SA. Where the business has payroll maybe SA, check whether your annual Australian wages (grouped) exceed $1.5M.
- Do sole traders need to pay South Australian payroll tax when threshold met?
- Depends on size or structure. Across every industry and every size band, the engine's answer for a sole trader is: depends on size or structure.
- Do businesses with 1–5 employees need to pay South Australian payroll tax when threshold met?
- No (1–5 employees, turnover $100K–$1M).
- When is "Pay South Australian payroll tax when threshold met" due?
- Monthly by the 7th of the following month; annual reconciliation by 21 July.
Related
Sources
Computed by the Rules Mate applicability engine from the published obligation corpus; facts last checked 3 October 2026. Rules Mate is not a law firm and this is general information, not legal advice. Confirm your position with the regulator source or a qualified adviser before acting.