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.
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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 |
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.
Example: $2,000,000 in SA wages
For a business with $2,000,000 in total Australian wages (all in SA):
SA payroll tax applies to taxable wages paid to employees. This includes:
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 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.
What is the SA payroll tax rate for 2025-26?
What is the SA payroll tax threshold?
How does the SA shade-in provision work?
When are SA payroll tax returns due?
What is the maximum deduction for SA payroll tax?
Tax Accuracy & Sources
Estimates South Australia payroll tax based on SA wages and the shade-in provision. It does not cover exempt wages, grouping provisions, or contractor classification.
SA Payroll Tax Guides
See payroll tax on common wage totals and compare nearby thresholds.