The 2025-26 annual reconciliation opens on Monday 15 June 2026 and must be lodged via RevenueSA Online by Tuesday 28 July 2026.

Each year, all registered employers must lodge an annual reconciliation return. The annual reconciliation gives employers the opportunity to review their tax paid for the financial year, make any necessary adjustments to correct overpayments or underpayments made during the year and confirm a registered employer’s status.

The wage components and tax for June should be included in the total wage component when you lodge the annual reconciliation. The annual reconciliation should include details of taxable wages, and the various components that make up these wages. Interstate wages (if applicable) are also required.

Information about the annual reconciliation process is sent to registered employers in June each year.

When is the annual reconciliation return due?

The due date for completion and lodgement of the annual reconciliation return is 28 July. RevenueSA will accept lodgement of the annual reconciliation return on the next business day where 28 July falls on a weekend or public holiday.

How is the annual reconciliation return lodged?

The annual reconciliation return is completed through RevenueSA Online.

Online help is available by clicking on the 'Help' icon in RevenueSA Online or below:

How are payments made?

Payments are can be made via:

  • Direct debit formerly referred to as Electronic Payment Authority (EPA)
  • Electronic Funds Transfer (EFT)
  • BPAY

Always refer to your RevenueSA Payment Advice for the correct payment details.

Future dated direct debit payments

RevenueSA Online will accept future dated direct debit payments up until the due date of the annual reconciliation (28 July or on the next business day where 28 July falls on a weekend or public holiday).

Find out more on our Payment Options page.

Having difficulty paying?

If you are having difficulty meeting your tax obligations and are unable to make a payment by the due date, please contact RevenueSA as soon as possible to discuss your options.

You may be able to obtain an extension to make payment or enter into a payment plan.

Will I receive a receipt of payment?

If you pay via direct debit (electronic payment authority), receipt of your payment will be shown on your Payroll Tax Return Declaration.

If you pay via EFT or BPAY you will not receive a receipt from RevenueSA. Your financial institution may issue you a receipt once the payment has been processed. All payments received during the financial year will be reflected in your annual reconciliation. If you lodge your annual reconciliation and fail to make the associated payment, a further assessment will be issued.

Can I print a summary of my annual reconciliation?

Once you have lodged your annual reconciliation you can download a Payroll Tax Annual Reconciliation Report.

See the Annual Reconciliation – View/Download Annual Reconciliation Report Help Guide for instruction on how to download.

Can I view a history of the returns I have lodged?

Yes, you can view your lodgement history in RevenueSA Online.

From the menu select ‘Payroll Tax’ then ‘Annual Returns’. This will list the annual reconciliation returns that your organisation has lodged.

What happens if the annual reconciliation isn't lodged?

Failure to submit your annual reconciliation return (and associated payment of your tax liability) prior to the due date may result in a default assessment being calculated by RevenueSA and interest and/or penalty tax being levied.

Interest and/or penalty tax may be applied to the late lodgement of an annual reconciliation.

General information

  • 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:

    Non Group Employer (NGE)

    An organisation that is not grouped with any other organisation.

    Designated Group Employer (DGE)

    The nominated member of a payroll tax group entitled to claim the group’s payroll tax deduction entitlement.

    Grouped Employer (GE)

    Member of a payroll tax group. Not entitled to claim a payroll tax deduction.

    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:

    Annual Australia-wide wagesRate
    does not exceed $1.5 millionNil
    exceeds $1.5 million but not $1.7 millionVariable from 0% to 4.95%
    exceeds $1.7 million4.95%

    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) 8372 7534.

    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.

    Remissions 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.

    • Previous financial years

    2024-25 annual reconciliation

    2023-24 annual reconciliation

    2022-23 annual reconciliation

    2021-22 annual reconciliation

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