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 during any one month the total Australia wide taxable wages exceed the monthly threshold of $125,000. If the employer is a member of a group, the total Australia wide taxable wages paid or payable by all members of the group determines whether the employer should register for payroll tax.
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%.
