South Australian payroll tax for 2026-27 applies once Australian wages exceed $1,500,000. Wages above a $600,000 deduction are taxed at a rate that phases in from 0% to 4.95% between $1.5 million and $1.7 million of Australian wages, and at 4.95% above $1.7 million.
Payroll tax in South Australia is administered by RevenueSA. This page sets out the 2026-27 rates and threshold (from 1 July 2026), how to work out the tax, and when to register, lodge and pay. For every state side by side, see our payroll tax by state guide.
SA payroll tax rates and threshold 2026-27
| 2026-27 | |
|---|---|
| Registration threshold | $1,500,000 a year ($125,000 a month, $28,846 a week) |
| Maximum deduction | $600,000 a year ($50,000 a month) |
| Rate | 0% to 4.95% between $1.5M and $1.7M of Australian wages; 4.95% above $1.7M |
| Monthly returns | Due the 7th of the next month |
| Annual reconciliation | 28 July |
| Online system | RevenueSA Online |
How to calculate SA payroll tax
SA works differently from other states. The threshold decides whether you pay; the $600,000 deduction and a sliding rate decide how much. Between $1.5 million and $1.7 million of Australian wages the rate is (Australian wages - $1,500,000) / $200,000 x 4.95%.
Example 1: $1,600,000 of wages, all in Adelaide. The rate is ($100,000 / $200,000) x 4.95% = 2.475%. Tax = ($1,600,000 - $600,000) x 2.475% = $24,750.
Example 2: $2,000,000 of wages, all in SA. The full 4.95% applies: ($2,000,000 - $600,000) x 4.95% = $69,300.
When you must register
Register within 7 days after the end of the month in which your Australian wages (or your group's) exceed $28,846 a week (Payroll Tax Act 2009 (SA) s 86). Once you start the online registration you have 28 days to finish it.
Lodging and paying
- Returns are monthly or annual, as set by the Commissioner. Monthly returns are due by the 7th of the following month (some dates move for weekends and holidays, for example the December 2026 return is due 14 January 2027).
- Annual reconciliation: due 28 July. The 2026-27 reconciliation is due 28 July 2027.
- Returns are lodged through RevenueSA Online.
Exemptions and concessions
The apprentice and trainee exemption has closed: wages for apprentices and trainees who started on or after 1 July 2022 are taxable. From 1 July 2024 there is an exemption for wages relating to bulk-billed GP services, and standard exemptions (for example non-profits and parental leave) continue.
Interest and penalties
Interest is charged at the market rate plus 8% a year (12.43% for 2026-27). Penalty tax is 75% of the unpaid tax where the default was deliberate and 25% otherwise.
Employers in more than one state, and overseas companies
Payroll tax is charged by each state on the wages paid for work done there, but the threshold tests use your total Australian wages, including those of related companies. Two consequences catch new employers:
- Interstate wages reduce the threshold. If you also pay wages in other states, you claim only the SA share of the threshold (SA wages / total Australian wages). You must register in every state where you pay wages once the group passes the threshold, even if you have only one employee there.
- Grouping. Related businesses, such as two Australian subsidiaries of the same overseas parent, are grouped. The group shares one threshold, claimed by the designated group employer.
We register overseas-owned companies for payroll tax in every state, lodge the monthly and annual returns, and run the payroll itself through our payroll service, from $200 a month. If you have no Australian entity yet, our employer of record service (from $500 per employee a month) employs your staff and handles payroll tax for you.
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Frequently asked questions
What is the SA payroll tax threshold for 2026-27?
$1,500,000 a year ($125,000 a month). Employers above it claim a maximum deduction of $600,000.
What is the SA payroll tax rate?
4.95% once Australian wages exceed $1.7 million. Between $1.5 million and $1.7 million the rate phases in from 0%.
When is the SA annual reconciliation due?
28 July each year.
This content is general information only and is not legal, financial or tax advice. Laws and regulations change often. For advice on your circumstances, speak to a qualified adviser.