Payroll Tax in South Australia
South Australia charges payroll tax at 4.95% on wages above $1,500,000. SA has the second-highest threshold at $1.5M, making it favourable for mid-sized employers.
Threshold
$1,500,000
Rate
4.95%
FY Period
2025–26
Payroll Tax by Wage Level — SA
| Total Wages | Payroll Tax | Effective Rate |
|---|---|---|
| $500K | Exempt | 0% |
| $750K | Exempt | 0% |
| $1M | Exempt | 0% |
| $1.2M | Exempt | 0% |
| $1.3M | Exempt | 0% |
| $1.5M | Exempt | 0% |
| $1.8M | $12,375 | 0.71% |
| $2M | $24,750 | 1.24% |
| $2.5M | $49,500 | 1.98% |
| $3M | $74,250 | 2.48% |
| $4M | $123,750 | 3.09% |
| $5M | $173,250 | 3.46% |
| $7.5M | $297,000 | 3.96% |
| $10M | $420,750 | 4.21% |
How SA Compares — on $2M Total Wages
| State | Threshold | Rate | Tax on $2M |
|---|---|---|---|
| ACT | $2,000,000 | 6.85% | $0 |
| SA ← you are here | $1,500,000 | 4.95% | $24,750 |
| NT | $1,500,000 | 5.5% | $27,500 |
| TAS | $1,250,000 | 4.0% | $30,000 |
| QLD | $1,300,000 | 4.75% | $33,250 |
| NSW | $1,200,000 | 5.5% | $44,000 |
| VIC | $900,000 | 4.85% | $53,350 |
| WA | $1,000,000 | 5.5% | $55,000 |
Key Facts — South Australia Payroll Tax
Who needs to register? Any employer (or group of employers) with total Australian wages exceeding $1,500,000 in SA must register for payroll tax with RevenueSA.
What counts as wages? Salary, wages, commissions, bonuses, allowances, superannuation contributions, fringe benefits, and contractor payments (in some cases) are all included in the payroll tax calculation.
When is it due? Payroll tax is lodged and paid monthly (by the 7th of the following month). An annual reconciliation is required by 28 July each year.
Register here: RevenueSA — Payroll Tax →