Employers (or a member of a group of employers) who pay taxable wages in South Australia that exceed the annual $1,500,000 tax free threshold must register for payroll tax. This equates to $125,000 per month, or $28,846 per week. It is recommended that an employer register if their Australia wide taxable wages consistently exceed the monthly threshold of $125,000.
Australian taxable payroll rate on total annual wages paid that:
- does not exceed $1.5 million - Nil
- are from $1.5 million to $1.7 million - variable from 0% to 4.95%
- exceed $1.7 million - 4.95%.