Nicholas Kohler Director

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T +61 (8) 8110 6012
F +61 (8) 8110 6013

July 2017

Newsletter; Payroll tax changes

Payroll tax changes

A payroll tax liability arises in SA when an employer has a wage bill (including superannuation) in excess of $600,000 per year.  Additional wages above this amount are subject to payroll tax at the following rates:

Effective Date Annual Australian Taxable Payroll
Does not exceed
$600 000
Exceeds $600 000
but not $1 million
Exceeds $1 million
but not $1.5 million
Exceeds $1.5 million
from 1 July 2017 nil 2.5% variable from 2.5% to 4.95% 4.95%
1 July 2009 to 30 June 2017 nil 4.95%
1 July 2008 to 30 June 2009 nil 5%

A payroll tax rebate applies from 1 July 2013 to 30 June 2017 (2.45% for employers with wages under $1m then it phases out at $1.2m).  This rebate is paid after the annual reconciliation is completed.

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