Payroll Tax

396 The Hon. H.M. GIROLAMO ().25 September 2024).

1. What is the dollar amount of payroll tax collected from small businesses (five-19 employees)?

Please provide in table format, for financial years 2021-22, 2022-23, 2023-24 for each question.

2. What is the dollar amount of payroll tax collected from medium-lower businesses (20-49 employees)?

3. What is the dollar amount of payroll tax collected from medium-upper businesses (50-199 employees)?

4. What is the dollar amount of payroll tax collected from large businesses (200+ employees)?

The Hon. K.J. MAHER (Minister for Aboriginal Affairs, Attorney-General, Minister for Industrial Relations and Public Sector): The Treasurer has advised that, when registering for payroll tax, organisations are not required to provide information about the number of direct employees that they employ. Accordingly, RevenueSA does not collect employee numbers information.

Whilst not a typical measure to determine business size, the only financial indicator captured by the government for measuring business size for payroll tax purposes is wages paid or payable.

For the purposes of answering this question, a small business is therefore considered a business with a payroll of between $1.5 million and $4 million, a medium business is considered a business with a payroll of between $4 million and $16 million and a large business as one with a payroll of over $16 million.

The total payroll tax collected for the financial years 2021-22, 2022-23 and 2023-24 for businesses with payroll in the small, medium and large categories as defined above, and total number of businesses with payrolls in those categories is as follows:

Small—$1.5 million to $4 million

Medium—$4 million to $16 million

Large—Greater than $16 million