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Further information regarding payroll tax is available in the Payroll Tax Guide to Legislation.
It is recommended that you print a copy of the Payroll Tax Guide to Legislation for information about payroll tax; it will be a useful reference tool for your organisation.
If you continue to experience difficulties please contact RevenueSA on (08) 8204 9880 during business hours (Monday to Friday) 8.30 am to 5.00 pm.
Payroll tax is a self-assessing tax, which requires employers to establish whether the level of their wages paid or payable requires them to register. An employer who is required to apply for registration must:
Generally, an employer is liable to register for payroll tax where their taxable wages, either paid or payable throughout Australia, exceeds the full South Australian deduction entitlement and the employer pays wages in South Australia.
However, in the case where a member of a group of employers pays taxable wages in South Australia and the groups taxable wages exceed the threshold, registration is required, regardless of the wage level of the particular group member, as group members are not entitled to a direct deduction entitlement. Refer to the information regarding calculation of the deduction entitlement below for a detailed explanation.
Wages liable to payroll tax in South Australia are wages that are paid or payable anywhere by an employer to an employee in a particular month (the “relevant month”) provided those wages:
For full details on the definition of wages in South Australia it is recommended that you look at the Payroll Tax Guide to Legislation.
A checklist of taxable items is available in the Payroll Tax Guide to Legislation.
The PRT Act defines wages as being:
‘any wages, remuneration, salary, commission, bonuses or allowances paid or payable to a person in relation to his or her capacity as an employee’
The definition of wages has been extended to include:
As stated above this list does not cover all aspects of taxable wages, it is intended as a brief guide. It is important that you refer to the PRT Act and the Payroll Tax Guide to Legislation before declaring taxable wages to RevenueSA.
Deductions are not available to all employers.
In respect of a group of employers, the deduction can only be claimed by the Designated Group Employer.
Where the employer has not employed for a full financial year the deduction is calculated on a pro-rata basis based on the number of days that the employer employed in Australia.
South Australian Wages x Maximum deduction (currently $600 000)
South Australian Group Wages x Maximum deduction (currently $600 000)
Australian Group Wages
Employers on a monthly return frequency are required to remit their payroll tax by the seventh day of the month following the month to which the return relates.
In July each year all registered employers are required to lodge a return detailing the full taxable wages for the previous financial year. Tax for the month of June will be incorporated in this return known as the Annual Reconciliation. The Annual Reconciliation is required to be lodged via RevNet and is due by 21 July each year.
The preferred method of payment is via RevNet. See more information about remitting payroll tax via RevNet.
Other payment methods available are cheque, Bpay or via cash at the ground floor of the State Administration Centre, 200 Victoria Square, Adelaide.
If your organisation’s total taxable wages are below your estimated deduction entitlement for a particular return period you are required to lodge a nil return prior to the due date of the return. You can lodge a nil return via RevNet if your organisation has been registered for the Payroll Tax Payment Facility, alternatively you can remit a nil return by completing the return slip and forwarding it to RevenueSA.
The payroll tax rate has been 4.95% since 1 July 2009. The annual deduction entitlement has been $600 000 since 1 July 2009.
Details of the current rebates available are described in full on our Rebates page.
A group is constituted where:
Refer to the Groupings Information Circular for more details on the grouping provisions of the PRT Act.
Under Section 79 of the PRT Act, the Commissioner may exclude a member from a group where he is satisfied that the business carried on by the member is carried on substantially independently of, and is not substantially connected to, the business carried on by any other member of that group. Refer to the Groupings Information Circular IC004 for further information.
There are certain situations where wages paid to employees engaged in certain activities or specific organisations can be exempted from payroll tax. Refer to the Payroll tax Guide to Legislation.
If you choose to pay your payroll tax via RevNet, you need to provide RevenueSA with details of at least one person which is to have 'Administrator' level of access in RevNet. Administrators are authorised to make payroll tax payments in RevNet, lodge the organisation’s annual reconciliation and can create and maintain general access users for their organisation.
If you apply to remit payroll tax via RevNet as part of the online registration your nominated Administrators will be sent a username and password to the email address provided for them once your application for registration has been actioned.
If you wish to remit payroll tax through any other method RevenueSA will send you a payment booklet through the mail once your application for registration has been actioned.