An employer (or a member of a group of employers) who, in any month, pays wages which are liable to payroll tax in South Australia must register for payroll tax when the Australian taxable wages of the employer or group exceeds:
- $28 846 per week (from 1 January 2019)
- $11 538 per week (up to 31 December 2018)
For ease of administration, RevenueSA recommends such registration when an employer's taxable wages consistently exceeds:
- $125 000 in any month (from 1 January 2019)
- $50 000 in any month (up to 31 December 2018)
If you need to register as an employer for payroll tax in South Australia, first you will need to register as a user for RevenueSA Online.
Once you have registered as a user, you can register an employer for payroll tax. This is an online process where you provide RevenueSA with information about your organisation.
It is recommended that you view the Online Registration Frequently Asked Questions for further information about South Australian payroll tax before you commence your registration online. For technical information about payroll tax it is also recommended that you print off a copy of the Guide to Legislation.
You have 28 days to return to RevenueSA Online and complete your registration, once this time has passed your registration will expire and you will need to start a new registration.
All organisations are required to provide the following details:
- Employer (or Trustee) Name
- Trust Name and ABN of trust (if applicable)
- Organisation Type
- Partner details (if applicable)
- Nature of Business Activity
- ACN (if applicable)
- Mailing address
- South Australian physical address (if applicable)
- Contact person name, phone number and email address
- South Australian employment commencement date
- Interstate employment commencement date (if applicable)
- Confirm whether registering employer is a member of a group
- Payment preference (either electronic or other)
Details of actual and estimated taxable wages
- SA and interstate (if applicable) total taxable wages for the current financial year.
- The past five years SA and interstate total taxable wages since the SA employment commencement date.
- An estimate of the current financial year SA and interstate (if applicable) total taxable wages.
When entering dollar amounts in RevenueSA Online you are required to round them to the nearest dollar and do not include formatting such as dollar signs, commas, spaces or cents.
If you would like to make payments electronically via RevenueSA Online you will also be required to provide:
Details of your nominated bank account
- Name of Financial Institution
- Account number
- Account name
Details of RevenueSA Online Administrators
To use the RevenueSA Online Payroll Tax Payment Facility you will need to nominate at least one Administrator. You will be required to provide your:
- Administrator’s full name
- Administrator’s phone number
- Administrator’s e-mail address
Additional Information for Groups
If you are a member of a 'group' as defined by the Payroll Tax Act 2009 you will be required to advise:
- The date you became a member of the group
- The name of any group members who employ in South Australia. It is preferable if you can also provide their ABN and/or South Australian taxpayer number.
- Whether the group member(s) employ in South Australia and/or interstate and the date that this employment commenced
- The name of the Designated Group Employer (they must employ in South Australia to be the Designated Group Employer in South Australia). It is preferable, although not mandatory, if you can also provide their ABN and/or South Australian taxpayer number.
If you are a member of a group and you want to claim a deduction entitlement (as the Designated Group Employer), you will be required to provide the following information in addition to your organisation’s wages:
- Details of other group member(s) SA and interstate (if applicable) total taxable wages for the current financial year.
- Details of other group member(s) SA and Interstate (if applicable) total taxable wages for the past five years.
- Estimates of the group’s current year SA and interstate (if applicable) total taxable wages.
Commence your online registration.