SA Payroll Tax Calculator 2025-26
Calculate South Australia payroll tax for your business using RevenueSA rates effective 1 July 2025. Features SA's shade-in provision for wages between $1.5M and $1.7M.
Total taxable wages paid to SA employees for the financial year. Includes salaries, wages, commissions, bonuses, and superannuation.
2025-26 SA Payroll Tax
Rate: 4.95%
Threshold: $1,500,000
Max deduction: $600,000
A shade-in rate applies for wages between $1.5M and $1.7M.
Enter your total SA wages to calculate payroll tax.
Payroll tax applies to businesses with annual Australian wages over $1.5 million.
SA payroll tax rates 2025-26
South Australia applies a payroll tax rate of 4.95% with a tax-free threshold of $1,500,000 and a maximum deduction capped at $600,000.
| Item | 2025-26 |
|---|---|
| Payroll tax rate | 4.95% |
| Tax-free threshold | $1,500,000 |
| Maximum deduction | $600,000 |
| Shade-in range | $1.5M – $1.7M |
Shade-in provision
SA uses a shade-in provision for businesses with national wages between $1.5 million and $1.7 million. Within this range, the tax rate gradually increases from 0% to the full 4.95%, rather than applying the full rate immediately.
Shade-in formula
Rate = 4.95% × (Wages − $1,500,000) ÷ $200,000
| National wages | Applicable rate |
|---|---|
| ≤ $1,500,000 | 0% |
| $1,550,000 | 1.24% |
| $1,600,000 | 2.48% |
| $1,650,000 | 3.71% |
| ≥ $1,700,000 | 4.95% |
Once national wages exceed $1.7 million, the full 4.95% rate applies to all taxable wages above the deduction amount.
Calculation example
Example: $2,000,000 in SA wages
For a business with $2,000,000 in total Australian wages (all in SA):
- Step 1: Above $1.7M, full 4.95% rate applies
- Step 2: Calculate taxable wages
$2,000,000 − $600,000 = $1,400,000 - Step 3: Calculate tax
$1,400,000 × 4.95% = $69,300
What wages are taxable?
SA payroll tax applies to taxable wages paid to employees. This includes:
- Salaries and wages
- Commissions and bonuses
- Superannuation contributions
- Allowances (with some exemptions)
- Fringe benefits (grossed-up taxable value)
- Certain contractor payments
- Directors' fees
- Termination payments (some components)
Interstate wages
If your business pays wages in multiple states, your SA deduction is calculated proportionally based on your SA wages as a share of total Australian wages.
Example: Interstate employer
A business pays $1,000,000 in SA wages and $3,000,000 in total Australian wages.
- SA deduction: $600,000 × ($1,000,000 ÷ $3,000,000) = $200,000
- SA taxable wages: $1,000,000 − $200,000 = $800,000
- SA tax: $800,000 × 4.95% = $39,600
Lodgement and payment
SA requires monthly lodgement for all registered employers. Returns and payments are managed through RevenueSA's online portal.
| Return type | Due date |
|---|---|
| Monthly returns | 7th of following month |
| Annual reconciliation | Required annually |
Lodge through RevenueSA's online portal. If the 7th falls on a weekend or public holiday, lodgement and payment are due on the next business day.
Frequently asked questions
What is the SA payroll tax rate for 2025-26?
The SA payroll tax rate is 4.95% for 2025-26. A shade-in provision applies for businesses with national wages between $1.5 million and $1.7 million, where the rate gradually increases from 0% to 4.95%.
What is the SA payroll tax threshold?
The SA payroll tax threshold is $1,500,000 for 2025-26. However, the maximum deduction is capped at $600,000. Businesses only pay payroll tax on wages exceeding the deduction amount.
How does the SA shade-in provision work?
For businesses with national wages between $1.5M and $1.7M, the tax rate gradually increases from 0% to 4.95%. The formula is: rate = 4.95% × (wages − $1,500,000) ÷ $200,000. Above $1.7M, the full 4.95% rate applies.
When are SA payroll tax returns due?
SA payroll tax returns are due by the 7th of each following month. Annual reconciliation returns are also required. Lodge through RevenueSA's online portal.
What is the maximum deduction for SA payroll tax?
The maximum SA payroll tax deduction is $600,000 for 2025-26. This is less than the $1.5M threshold, meaning businesses pay tax on wages above $600,000 (not $1.5M) once they exceed the threshold.
SA Payroll Tax Guides
See payroll tax on common wage totals and compare nearby thresholds.
Move from payroll tax estimates into branding-ready payroll paperwork
Once you understand the state payroll tax exposure, move into the branding-ready document set for payslips, timesheets, expense claims, and cleaner supporting payroll records.