SA Payroll Tax Rate 2026-27
Nil up to $1.5 million of Australian wages. Between $1.5 million and $1.7 million the rate rises in a straight line from 0% to 4.95%; above $1.7 million it is 4.95%.
SA Payroll Tax Threshold
- Annual: $1,500,000 of Australian taxable wages
- Monthly: $125,000 a month ($28,846 a week)
Once the rate applies, it is charged on SA wages less a deduction of up to $600,000 a year ($50,000 a month). Interstate employers get the SA share of the $600,000.
How to Calculate SA Payroll Tax
Two steps: the rate is set by total Australian wages (0% to 4.95% between $1.5 million and $1.7 million), then applied to SA wages less the $600,000 deduction (SA share).
| SA wages (all in SA) | Threshold / deduction | Payroll tax | Effective rate |
|---|---|---|---|
| $1,500,000 | — | $0 | 0% |
| $3,000,000 | $600,000 | $118,800 | 3.96% |
| $5,000,000 | $600,000 | $217,800 | 4.36% |
| $10,000,000 | $600,000 | $465,300 | 4.65% |
Interstate example: an employer paying $2,000,000 in SA out of $5,000,000 Australia-wide (40% in SA) gets a threshold or deduction of $240,000 and pays $87,120 in SA. It also pays payroll tax in the other states on the other $3m.
Who Must Register for SA Payroll Tax
Register once your Australia-wide wages (or your group's) exceed $1.5 million a year — $125,000 a month or $28,846 a week.
The test uses total Australian wages, including every business you are grouped with, so an employer with a small SA payroll can still be liable. Grouped businesses add their wages together, and only the designated group employer claims the threshold.
SA Payroll Tax Due Dates 2026-27
- Monthly returns: 7th of the following month (next business day if the 7th is a weekend or public holiday).
- Annual reconciliation: 28 July 2027
Returns are lodged and paid online with the RevenueSA. Late payment attracts interest and penalty tax.
What Counts as Wages for SA Payroll Tax
Payroll tax law is harmonised across the states on what counts as wages, so the list is broadly the same everywhere. Taxable wages include:
- salaries, wages, commissions, bonuses and allowances;
- employer superannuation contributions;
- fringe benefits and employee share scheme benefits;
- director’s fees and termination payments such as paid-out leave;
- payments to many contractors (the “relevant contract” rules) and to employment agencies, unless an exemption applies.
Commonly exempt: government Paid Parental Leave, paid parental leave the employer provides (within limits), workers compensation payments, and the tax-free part of a genuine redundancy payment. Exemptions and their limits do differ by state, so check the revenue office’s list before you rely on one.
SA Payroll Tax and Your Employees
Payroll tax is an on-cost, like super and ReturnToWorkSA workers compensation premiums: the employer pays it on top of wages and none of it is withheld from pay. Employees who want their own figures should use the SA pay calculator for take-home pay. For the full cost of a hire — salary, super, leave and payroll tax — use the employer cost calculator.
SA Compared With Other States
| State | Rate | Annual threshold | Threshold phase-out / extras |
|---|---|---|---|
| NSW payroll tax | 5.45% | $1,200,000 | No phase-out; no surcharge |
| VIC payroll tax | 4.85% | $1,000,000 | Phases out $3m–$5m; 1.2125% regional rate; surcharges from $10m |
| QLD payroll tax | 4.75% | $1,300,000 | 4.95% above $6.5m; deduction nil at $10.4m; regional discount; mental health levy from $10m |
| WA payroll tax | 5.5% | $1,000,000 | Diminishes to nil at $7.5m |
| SA payroll tax | 4.95% | $1,500,000 | Rate phases in 0%–4.95% between $1.5m and $1.7m; $600k deduction |
| TAS payroll tax | 4% / 6.1% | $1,250,000 | 4% from $1.25m to $2m, 6.1% above |
| ACT payroll tax | 6.75% | $1,750,000 | Rate rises in bands to 8.75% above $150m |
| NT payroll tax | 5.5% | $2,500,000 | Tapers to nil at $7.5m; 6.5% from $100m |
Frequently Asked Questions
What is the SA payroll tax rate for 2026-27?
Nil up to $1.5 million of Australian wages. Between $1.5 million and $1.7 million the rate rises in a straight line from 0% to 4.95%; above $1.7 million it is 4.95%.
What is the SA payroll tax threshold?
$1,500,000 a year of Australian taxable wages; the monthly figure is $125,000 a month ($28,846 a week). Once the rate applies, it is charged on SA wages less a deduction of up to $600,000 a year ($50,000 a month). Interstate employers get the SA share of the $600,000.
How much SA payroll tax is payable on a $3 million wage bill?
For an employer paying $3,000,000 of taxable wages, all in South Australia, for the full 2026-27 year: the threshold or deduction is $600,000, leaving $2,400,000 taxed, and the payroll tax is $118,800 (3.96% of the wage bill).
When do I have to register for SA payroll tax?
Register once your Australia-wide wages (or your group's) exceed $1.5 million a year — $125,000 a month or $28,846 a week.
When is SA payroll tax due?
Monthly returns: 7th of the following month (next business day if the 7th is a weekend or public holiday). Annual return for 2026-27: 28 July 2027.
Does SA payroll tax come out of an employee's pay?
No. Payroll tax is paid by the employer to the RevenueSA on top of wages. It is not withheld from pay and does not appear on a payslip, so it does not change an employee's take-home pay.
How these figures are worked out▼
Rates, thresholds and rules come from the RevenueSA and were checked on 23 September 2026. The calculator and tables assume a full 2026-27 year of wages with the threshold claimed in full (by the designated group employer, for a group) and no exemptions. They do not model part-year employers or monthly returns; the RevenueSA’s online return is the final word. The engine is tested against the worked examples the revenue offices publish.
Sources & References
- 1
- 2How is payroll tax calculated?— RevenueSA
- 3Payroll Tax Rate Table (from 1 January 2019)— RevenueSA
- 4Lodging payroll tax returns— Payroll Tax Australia
Last verified: 23 September 2026. Our content is based on the latest information from official Australian government sources.
Anita Bell
AuthorFounder & Senior Bookkeeper
Accountancy degree (2015); certified in Xero, QuickBooks Online, MYOB, Saasu, Zoho and Reckon One
Anita Bell earned her accountancy degree in 2015 and has worked as a senior bookkeeper with Prime Bookkeeping for over 5 years. This built her skills in Australian and New Zealand tax legislation and industry regulations. She is certified in Xero, QuickBooks Online, MYOB, Saasu, Zoho and Reckon One, and works with payroll and rostering software including Gusto, Deputy, Tsheets and KeyPay. She has strong experience in hospitality, building and construction, financial services, real estate, ecommerce, and medical and health services.
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