Payroll tax in South Australia
This page describes the annual calculation for an employer that pays taxable wages throughout the financial year and is not part of a payroll tax group. Part-year employment and grouping can change the threshold and deduction. South Australia charges payroll tax under the Payroll Tax Act 2009 (SA), with a rate that climbs gradually from nil just above the threshold. The threshold and rate shown are RevenueSA's settings for 2025-26 and 2026-27.
- By Book Keeping Pros
- Sources checked 15 Oct 2026
Australian wages above which payroll tax is payable
$1,500,000
- Rate
- 4.95%
Payroll tax, 2026-27
1 July 2026 to 30 June 2027
| What it is | Value | Where it is set |
|---|---|---|
| Australian wages above which payroll tax is payable | $1,500,000 | Payroll Tax Threshold table, from 1 January 2019 |
| Maximum annual deduction | $600,000 | Payroll Tax Maximum Deduction table, from 1 July 2009 |
| Australian wages above which the full rate applies (the rate rises from nil above the threshold) | $1,700,000 | Payroll Tax Rates table, from 1 January 2019, start of the top band |
| Rate | 4.95% | Payroll Tax Rates table, from 1 January 2019, rate in the top band |
Each value is read from the source and provision shown; the sources are listed below. Checked 15 Oct 2026.
Payroll tax, 2025-26
1 July 2025 to 30 June 2026
| What it is | Value | Where it is set |
|---|---|---|
| Australian wages above which payroll tax is payable | $1,500,000 | Payroll Tax Threshold table, from 1 January 2019 |
| Maximum annual deduction | $600,000 | Payroll Tax Maximum Deduction table, from 1 July 2009 |
| Australian wages above which the full rate applies (the rate rises from nil above the threshold) | $1,700,000 | Payroll Tax Rates table, from 1 January 2019, start of the top band |
| Rate | 4.95% | Payroll Tax Rates table, from 1 January 2019, rate in the top band |
Each value is read from the source and provision shown; the sources are listed below. Checked 15 Oct 2026.
How it works in South Australia
- RevenueSA administers the tax. It becomes payable only when an employer's Australian wages for the year are above the threshold, and it is charged on the South Australian wages left after the deduction.
- The deduction is not the threshold itself. RevenueSA lists a separate, smaller maximum annual deduction, which the table shows next to the threshold.
- An employer that also pays wages in other states receives part of that deduction, in proportion to its South Australian wages over its Australian total.
- Between the threshold and the full-rate point in the table, the rate phases in, rising in step with Australian wages from nil to the full rate. Above that point the full rate applies.
- Whatever rate results is charged on all taxable South Australian wages for the year. For an employer that paid wages for only part of the year, wages are annualised to set the rate.
- RevenueSA's tables show the threshold and rate bands in place from January 2019 and the maximum deduction from July 2009. Nothing changed for 2026-27.
General information
Sources
- Payroll tax rates and thresholds
RevenueSA (Government of South Australia). Rates from 1 January 2019, deduction from 1 July 2009, released 8 July 2026. Checked 15 October 2026.
© Government of South Australia, licensed under CC BY 3.0 AU Licence: CC BY 3.0 AU.
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