Employers with Australia wide taxable wages of $1.5 million or more are required to be registered in South Australia.
Employers who pay wages in South Australia must register for payroll tax if their Australian weekly taxable wages exceed $28,846.
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%.
