| Gummy Bear |
I can't remember the name off the top of my head, but there is at least one creature that could reasonably be fought at level 1 with SR. In my experience, it doesn't start becoming a more serious concern until around mid levels. To me, that means around level 8. I believe there is a dramatic increase in occurrences of SR after that as the "real deal" outsiders, abberations, and fey become more CR appropriate (not an exhaustive list of creature types with SR, btw).
| Dasrak |
There are plenty of creatures down all the way to CR 1/3 that can have spell resistance, it's just not as common at low levels. Similarly there are plenty of high-CR creatures that don't have it. SR does become more common at higher levels but it's not a hard cutoff, it just gradually becomes more common. Exactly when it becomes a big deal depends more on your specific adventure than your level.
I think 8-12 is about the range where you should be getting more concerned about it, but without knowing your adventure ahead of time it's impossible to know when exactly it's going to become a big deal. Ordinarily if you aren't preparing for SR you want to have spells available that aren't going to be impacted by it.