Payroll Tax Rates
The payroll tax rate is calculated on the Australia wide annual wages (or group wages), this means, your wages before the deduction entitlement is subtracted.
Effective Date | Annual Australian Taxable Payroll | ||||
|---|---|---|---|---|---|
Does not exceed | Exceeds $600,000 | Exceeds $1 million | Exceeds $1.5 million but not $1.7 million | Exceeds $1.7 million | |
from 1 January 2019 | nil | variable from 0% to 4.95% | 4.95% | ||
1 July 2017 to 31 December 2018 | nil | 2.5%* | variable from 2.5% to 4.95%* | 4.95% | |
1 July 2009 to 30 June 2017 | nil | 4.95% | |||
* Reduced rate provided by ex gratia.
Calculate the payroll tax rate
A rate table (PDF 156KB) is available to provide an indication of the payroll tax rates (effective 1 January 2019).
RevenueSA Online will calculate the correct rate and payroll tax payable.
Payroll Tax Threshold
You must register for payroll tax once your Australia wide wages (or group Australia wide wages) exceed the maximum threshold:
Effective Date | Maximum Threshold |
|---|---|
from 1 January 2019 | $1,500,000 per annum (equivalent to $28,246 per week or $125,000 per month) |
Payroll Tax Maximum Deduction
Payroll tax maximum deduction amounts are:
Effective Date | Maximum Deduction | |
|---|---|---|
Per Annum | Per Month | |
from 1 July 2009 | $600,000 | $50,000 |
1 July 2008 to 30 June 2009 | $552,000 | $46,000 |
Motor Vehicle & Accommodation Allowance Rate
Motor vehicle and accommodation allowances are not taxable to the extent that each of these does not exceed the exempt rate as listed in the table below:
Effective Date | Allowable Deduction | |
|---|---|---|
Motor Vehicle1 | Accommodation2 | |
| 1 July 2024 to 30 June 2025 | 85c | $318.90 |
| 1 July 2023 to 30 June 2024 | 78c | $310.70 |
| 1 July 2022 to 30 June 2023 | 72c | $289.15 |
1 July 2021 to 30 June 2022 | 72c | $285.65 |
1 July 2020 to 30 June 2021 | 68c | $283.45 |
1 July 2019 to 30 June 2020 | 68c | $280.75 |
1 July 2018 to 30 June 2019 | 66c | $278.05 |
1 July 2017 to 30 June 2018 | 66c | $266.70 |
1 July 2016 to 30 June 2017 | 66c | $257.95 |
1 July 2015 to 30 June 2016 | 77c | $255.45 |
1 July 2014 to 30 June 2015 | 77c | $253.25 |
1 July 2013 to 30 June 2014 | 75c | $250.85 |
1 July 2012 to 30 June 2013 | 75c | $248.25 |
1 July 2011 to 30 June 2012 | 75c | $238.10 |
1 July 2010 to 30 June 2011 | 75c | $227.35 |
1 July 2009 to 30 June 2010 | 75c | $223.80 |
1 July 2008 to 30 June 2009 | 70c | $218.30 |
1. The motor vehicle exempt rate is aligned with the rate determined by the Federal Commissioner of Taxation for the previous financial year (that is, rate used in 2024-25 is the Australian Taxation Office 2023-24 rate).
2. The accommodation exempt rate is based on the related Australian Taxation Office figure for the current financial year (that is, rate used in 2024-25 is the ATO 2024-25 rate), and is the total reasonable amount for daily travel allowances using the lowest capital city for the lowest salary band.
Interest and Penalty Tax
Find out more on our Interest & Penalty Tax page.
Contact us
When contacting us please provide your South Australian Taxpayer Number (if known), ABN, and organisation name.
| payrolltax@sa.gov.au | |
| phone | (08) 8226 3750 |
| fax | (08) 8226 3805 |
| post | RevenueSA Kaurna Country GPO Box 2418 ADELAIDE SA 5001 |
You can reach us during business hours: 8:30am - 5:00pm (South Australian time), Monday to Friday (excluding public holidays).
Do you want to provide feedback or lodge a complaint?
You can do so via our feedback and complaints page.