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 Rates
Motor vehicle and accommodation allowances are exempt from payroll tax to the extent they do not exceed the applicable exempt rates listed below:
Effective Date | Allowable Deduction | |
|---|---|---|
Motor Vehicle1 | Accommodation2 | |
| 1 July 2026 to 30 June 2027 | 88c | $328.85 |
| 1 July 2025 to 30 June 2026 | 88c | $323.00 |
| 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. The motor vehicle exempt rate is based on the Australian Taxation Office (ATO) figure for the previous financial year. For example, the rate used in 2026-27 is the Australian Taxation Office 2025-26 rate.
2. The accommodation exempt rate is based on the ATO figure for the current financial year. For example, the rate used in 2026-27 is the ATO 2026-27 rate, and is the total reasonable daily travel allowance, 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) 8372 7534 |
| fax | (08) 8226 3805 |
| post |
RevenueSA Kaurna Country GPO Box 2418 ADELAIDE SA 5001 |
You can reach us during business hours, excluding public holidays:
- Monday, Tuesday, Thursday, Friday: 8:30am - 5:00pm (ACST or ACDT)
- Wednesday: 10:00am - 5:00pm (ACST or ACDT)
South Australia observes daylight saving.
- ACST: Australian Central Standard Time is from early April to early October.
- ACDT: Australian Central Daylight Time is from early October to early April.
Do you want to provide feedback or lodge a complaint?
You can do so via our feedback and complaints page.