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
$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

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.

You must register for payroll tax once your 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

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
(per km)

Accommodation2
(per night)

1 July 2020 to 30 June 202168c$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 2020-21 is the Australian Taxation Office 2019-20 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 2020-21 is the ATO 2020-21 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