Rates and Thresholds

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
Effective Date	Does not exceed $600,000	Exceeds $600,000 but not $1 million	Exceeds $1 million but not $1.5 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 (Per Annum)
from 1 January 2019	$1,500,000
1 July 2009 to 31 December 2018	$600,000
1 July 2008 to 30 June 2009	$552,000

Payroll Tax Maximum Deduction

Payroll tax maximum deduction amounts are:

Effective Date	Maximum Deduction
Effective Date	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
Effective Date	Motor Vehicle¹ (per km)	Accommodation² (per night)
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 2023-24 is the Australian Taxation Office 2022-23 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 2023-24 is the ATO 2023-24 rate), and is the total reasonable amount for daily travel allowances using the lowest capital city for the lowest salary band.