Registration for Payroll Tax - South Australia

Description

Payroll tax is a state tax that is calculated on wages paid or payable. Employers (or groups of employers) with Australian wages of $1.5 million or more are required to be registered in South Australia. Australian wages comprise both South Australian wages and all interstate wages. For simple administration, it is recommended that you register if during any one month, your total Australian wages exceed the monthly threshold of $125 000.

In general any remuneration attributed to employees is included in your total Australian wages. Common items are wages, salaries, commissions, bonuses, allowances, directors fees, fringe benefits, payments in kind, eligible termination payments and superannuation contributions.

From 1 January 2019, if your total annual Australian taxable wages are been $1.5 million and $1.7 million, payroll tax will be calculated at a variable rate that is between 0% and 4.95%.  If your total annual Australian taxable wages exceed $1.7 million, payroll tax will be calculated at 4.95%.

Service type

Licence

A licence defines the need to obtain recognition / certification and registration to undertake a certain business activity.

Duration

Registration for payroll tax will continue for the duration that you are liable to pay payroll tax.

Forms

Task Business Structure Resources
Apply All Register for Payroll Tax (Opens in new window)

Act(s) name

Payroll Tax Act 2007 South Australia

Administering agency

Department of Treasury and Finance

RevenueSA

Contact details

Contact Email, Phone and Address Details for this service in simple two column table format, header then data.

Please use these contact details for help or more information:

Taxation Services - Payroll Tax

RevenueSA

Department of Treasury and Finance

Mailing address: GPO BOX 1353
Adelaide, South Australia 5001
Phone: 08 8204 9880