If your organisation ceased employing in South Australia during 2023-24 and will not be continuing to trade or pay wages in South Australia in 2024-25 onwards, this annual reconciliation will be your final return.

When prompted select YES to the question ‘Did you cease paying wages in South Australia during 2023-24?’

You will be asked if you want to cancel the registration for your organisation. If you select ‘yes’ you will need to enter a date of cancellation (the date your organisation ceased paying wages in South Australia) and select a reason for the cancellation (from a drop down list).

The maximum payroll tax deduction entitlement is $600,000. However this may vary based on group status and Australia wide wages.

RevenueSA Online will calculate the applicable payroll tax deduction.

View Video Transcript: Payroll tax South Australian deduction entitlement

If you estimate that your organisation's Australian wide taxable wages for 2024-25 will be $1.5 million or less, you will be asked at the end of the annual reconciliation (at the wage estimates screen (PDF 188KB)

if you would like to cancel your organisation’s payroll tax registration. You have the option to cancel the registration or remain registered:

• To cancel select cancel registration.
• To remain registered select continue with registration.

It’s your choice whether to remain registered or cancel. If your organisation's Australian wide taxable wages are close to the threshold (currently $1.5 million), or they fluctuate year to year, you may prefer to retain the registration in case your organisation exceeds the threshold in 2023-25.

If you choose to remain registered and you would like to change the return cycle for your organisation to annual or monthly please email your request to payrolltax@sa.gov.au.

Once commenced, the annual reconciliation can be suspended and completed at a later date.

The July 2024 monthly return can be lodged via RevenueSA Online from 30 July 2024 and must be lodged by 7 August 2024. We recommend you complete the 2023-24 annual reconciliation before the July return to ensure the estimated rate and deduction entitlement is calculated for the 2024-25 monthly returns.

You can reset your password in RevenueSA Online.

See the Reset Password help (PDF 130KB) for assistance.

While completing the annual reconciliation, it’s a good time to check that the name of the organisation and contact details on RevenueSA Online are correct.

If they are not, please update the information to ensure any correspondence is sent to the correct address.

See the Update Details help (PDF 107KB) for assistance.

Each employer is allocated a status which indicates if they are part of a group or a single employer. Statuses are:

As part of the annual reconciliation, you will be asked to confirm if the status code is correct for your organisation. Please select:

• YES if your status code is correct.
• NO if your status code is not correct.

If the status code is not correct, you will be able to amend the status code.

See the Status help (PDF 200KB) for assistance.

If your organisation is a Nominated Single Lodger (NSL) you cannot change the status as part of the annual reconciliation lodgement. Please contact RevenueSA at payrolltax@sa.gov.au before you commence the annual reconciliation to change the status.

If your organisation is part of a group, the Designated Group Employer (DGE) is required to lodge first before other group members. This allows the DGE to distribute any unused deduction entitlement to group member/s. The correct tax rate will also be applied to all group members. When the group member subsequently lodges, the remaining deduction will be allocated resulting in the correct tax being calculated.

Find out more about grouped organisations on our Grouping of employers page.

The payroll tax rate is calculated on the Australia wide annual wages (or group wages), this means, your wages before the deduction entitlement is subtracted.

RevenueSA Online will calculate the correct rate and payroll tax payable. The South Australian payroll tax rates from 1 January 2019 are:

For rates prior to 1 January 2019, please see our Rates and Threshold page.

In the annual reconciliation you are asked to provide an estimate of the wages your organisation expects to pay during the next financial year. These are an estimate only and are used to estimate the applicable payroll tax rate payable on monthly returns.

If at the end of the financial year your organisation's wages are higher or lower than you estimated, the annual reconciliation will adjust the applicable payroll tax rate and recalculate the payroll tax liability. If during the financial year there is a significant change in wages (increase or decrease), you are encouraged to contact RevenueSA at payrolltax@sa.gov.au. We will be able to adjust the estimated wages which could result in a change in the applicable payroll tax rate.

If your organisation has overpaid their payroll tax for the annual reconciliation period, you will be prompted to enter bank account details during the annual reconciliation.

The annual reconciliation will be reviewed and once approved a refund will be paid to the nominated bank account via direct credit.

If you cannot finalise the annual reconciliation by the due date, please contact RevenueSA at payrolltax@sa.gov.au, or on (08) 8226 3750 (select option 5).

Late lodgement of the annual reconciliation may result in interest and/or penalty tax being applied.

Details of any outstanding tax from previous year(s) and/or interest and penalty tax applied from monthly default assessments issued during the annual reconciliation period will be summarised in the Annual Reconciliation.

All requests for remissions of default interest and penalty tax must be emailed to payrolltax@sa.gov.au.

Remission can only be considered after the annual reconciliation has been submitted on RevenueSA Online.

You can modify your annual reconciliation after is has been submitted, by logging into RevenueSA Online and selecting the modify button in the ‘action’ column against the annual reconciliation. This will allow you to modify the required data and resubmit.

See the Modify an Annual Reconciliation help (PDF 118KB) for assistance.

If your organisation will not be able to make a payment on time, please contact RevenueSA before the due date for advice.

If your organisation fails to submit a return and does not notify RevenueSA beforehand a default notice of assessment will be generated based on the wage estimates provided by your organisation during the annual reconciliation or if they have not yet submitted an annual reconciliation, their registration. A default notice of assessment will include penalty tax at a rate of 25% and the market rate of interest plus a premium component of 8% in accordance with the Taxation Administration Act 1996.

If your organisation has received a default assessment and would like RevenueSA to review any interest and penalty tax, please email RevenueSA at payrolltax@sa.gov.au stating the taxpayer number, a request for the remittance and the reason why the payment was late.

RevenueSA may remit or partially remit any interest and/or penalty tax on a default assessment. Remissions are assessed on a case-by-case basis and there is no guarantee that a remission may be approved.

It is important to note RevenueSA will not consider any remission of interest and/or penalty tax until a payment for the relevant monthly lodgement has been made.