South Australia payroll tax, 2026–27
| Registration threshold (Australian wages) | $1,500,000 a year ($125,000 a month) |
| Rate, Australian wages $1.5m to $1.7m | variable, 0% to 4.95% |
| Rate, Australian wages over $1.7m | 4.95% |
| Maximum deduction | $600,000 a year ($50,000 a month) |
| Monthly returns due | 7th of the next month |
| Annual reconciliation (including June) for 2026–27 due | 28 July 2027 |
RevenueSA lists these rates and the threshold as applying from 1 January 2019. Its website doesn't load for us, so we read the copies in the Internet Archive (rates page of 5 August 2026; returns pages of 6 December 2025, which say the annual reconciliation is due by 28 July each year). Between $1.5m and $1.7m the estimator takes the rate as rising evenly, which matches RevenueSA's indicative rate table to within 0.01 points; RevenueSA Online works out the exact rate.
Checked on 21 October 2026 against RevenueSA: rates and thresholds · RevenueSA: monthly returns · RevenueSA: annual reconciliation. Rates can change each 1 July. Check your figures with the revenue office before you lodge.
Two examples
Wages paid only in SA
A business pays $2,000,000 of taxable wages in SA for the full year and none elsewhere. That's over $1.7m, so the rate is 4.95%, and it gets the full $600,000 deduction. Tax is 4.95% of $1,400,000: about $69,300 for the year.
Wages paid in SA and Queensland
A business pays $1,800,000 in SA and $600,000 in Queensland, so $2,400,000 in Australia and a 4.95% rate. SA is 75% of the wages, so its deduction is $450,000. SA tax is 4.95% of $1,350,000: about $66,825. Queensland payroll tax is worked out separately; the estimator above shows both.
These businesses are made up. Each one is a single employer, not part of a group.
SA payroll tax questions
What is the SA payroll tax threshold?
You must register once your Australian wages (or your group's) are over $1,500,000 a year, about $125,000 a month, according to RevenueSA. At or below that there is no payroll tax.
How does the SA payroll tax rate work?
The rate is set on your Australian wages before the deduction: nil up to $1.5m, rising from 0% to 4.95% between $1.5m and $1.7m, and 4.95% above $1.7m. It's then applied to your SA wages less the deduction.
What is the SA payroll tax deduction?
Up to $600,000 a year ($50,000 a month). If you also pay wages interstate, it's reduced to your SA share of Australian wages.
When are SA payroll tax returns due?
Monthly returns and payments are due by the 7th of the next month, or the next business day if the 7th is a weekend or public holiday. June goes in the annual reconciliation, due by 28 July each year, so 28 July 2027 for 2026–27.
Prepare the return from Xero Payroll
Quarterday is in development. It will connect to Xero (read-only) and prepare payroll tax by state for you to check and lodge.