Videos
Payroll Tax - Harmonised Videos
A number of harmonised videos are available on payrolltax.gov.au under the Educational library section or via the links below.
RevenueSA Videos
Information for new payroll tax registrants
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This video is aimed at assisting employers that are newly registered for payroll tax in South Australia.
Payroll tax is based on taxable wages.
Taxable wages include gross salaries and wages, allowances, leave payments, superannuation, bonuses and commissions, fringe benefits, termination payments, shares given to employees and directors fees.
A checklist of taxable items is available on RevenueSA’s website via the payroll tax menu. The checklist of taxable items provides an alphabetical list and further guidance on the types of payments that are subject to payroll tax.
Payroll tax is calculated using the formula shown on the screen.
RevenueSA Online will calculate the amount of payroll tax payable.
The payroll tax rate is calculated on the Australia wide annual wages (or group wages).
Employers may be eligible for an annual deduction entitlement.
The maximum annual deduction entitlement is shown on the screen. This may be reduced if:
- you employ in South Australia and another state or territory, or
- you are a new organisation that only commenced part way through a financial year or if your organisation ceases to operate during a financial year
- if you are part of a group, only the designated group employer will receive the deduction entitlement.
RevenueSA Online will calculate your deduction entitlement. This amount will be automatically deducted from taxable wages before tax payable is calculated.
Most employers lodge returns monthly, in this case the annual deduction is divided by 12 to determine the monthly deduction.
As mentioned, payroll tax returns are lodged on RevenueSA Online.
If you have been placed on a monthly return cycle, you are required to lodge a payroll tax return by the 7th of each month. For example the March return is due by the 7th of April. If the 7th falls on a weekend or a public holiday, returns may be lodged on the next business day.
The payroll tax rate in the monthly return, and your monthly deduction entitlement, is based on the estimates provided at time of registration.
If you are having difficulty meeting your payroll tax obligations, please contact RevenueSA before the due date to discuss options available to avoid or minimise penalties.
If your organisation has no payroll tax to pay for the month a Nil return must still be submitted via RevenueSA Online.
At the end of each financial year, you are required to lodge an Annual Reconciliation by the 28th July. For annual payers this is the only lodgement required for the year.
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. Your payroll tax rate and deduction entitlement for the following financial year are determined as part of the annual reconciliation process and are based on your wage estimates.
Information about the annual reconciliation process is sent to registered employers in June each year. RevenueSA also conducts webinars in June and July which provides some useful tips to assist you in completing your payroll tax annual reconciliation.
Online help is available via the help button in RevenueSA Online. If you click on this link a separate page will open detailing the steps required to complete the screen you are on.
If you have registered for direct debit, also referred to as an electronic payment authority, once you complete your return you can authorise for the payment to be deducted from your nominated bank account.
These payments can be future dated in RevenueSA Online. which can assist in ensuring payments are made on time.
Please note: RevenueSA Online will only accept future dated payments up until the due date of the 7th for monthly returns and 28th July for the annual reconciliation.
If you are not registered for direct debit, other payment methods include EFT, BPay & Cheque.
It is important that you keep your contact details up to date.
These details are used by RevenueSA as a contact point for your organisation and correspondence will be sent to the details provided.
Your details can be updated at anytime by selecting Update Details from the menu in RevenueSA Online.
Another thing to note when using RevenueSA Online is the Messages function.
RevenueSA Online messages provides updates on revenue publications, changes to legislation, reminders of upcoming events (such as webinars) and also system maintenance and outages. A bell indicates you have unread messages. Click on the link to view your messages.
RevenueSA’s website has a variety of information relevant to payroll tax including more information on what payments are liable, grouping, exemption rates for motor vehicle and accommodation allowances, a contractor decision tool which will help you to determine if payments to contractors are taxable, a payroll tax guide to legislation and educational videos.
If you require any additional assistance please contact us.
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Payroll tax South Australian deduction entitlement
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South Australian deduction entitlement
The maximum annual deduction entitlement available in South Australia is $600,000.
Employers are entitled to a deduction amount which is subtracted from their wages paid.
Let’s look at a simple example:
Business ABC employs only in South Australia and has taxable wages of $1.6m.
Their deduction entitlement is $600,000.
Payroll tax will be calculated on $1 million, that is $1.6 million - $600,000.
The annual deduction entitlement will be reduced if the employer:
- is part of a group;
- employs (or the group employs) in South Australia for part of the financial year; or
- Employs (or the group employs) in South Australia and another state and/or territory.
Part of a group
If you are a member of a group, only the Designated Group Employer (DGE) is entitled to claim the deduction entitlement.
If at the end of financial year the designated group employer has not used the groups full deduction entitlement they can allocate any unused deduction entitlement to one or more of the group members as part of the annual reconciliation process.
Employ for part of the financial year
As mentioned the deduction entitlement will be reduced if an employer did not employ for the full financial year.
You can see on the screen how the deduction entitlement may be adjusted for an organisation who only employs in one state or territory.
If the employer employs for a full financial year then they will be entitled to a full deduction entitlement. If the employer only employs for a portion of the financial year, the deduction entitlement will be adjusted based on the number of days they employed.
Employ in South Australia and another state and/or territory
If you employ in multiple jurisdictions your deduction entitlement will be adjusted.
The South Australian annual deduction entitlement is calculated by determining the proportion of the wages paid in South Australia divided by the total Australia wide wages which is then multiplied by South Australia’s maximum annual deduction entitlement, which is $600,000.
Let’s look at an example. South Australian Wages are $700,000 and the Australia wide wages are $2.1 million. As wages are paid in South Australia and interstate, the employer’s deduction entitlement will be adjusted. In this scenario, the employer would be eligible to claim an annual deduction entitlement of $200,000 in South Australia.
How do I find out what my deduction entitlement is?
RevenueSA Online will calculate your deduction entitlement based on the details provided in your annual reconciliation or if you have recently registered from the details provided at registration.
If you are on a monthly return cycle a monthly estimated deduction entitlement will deducted from your monthly total gross South Australian wages.
The monthly deduction entitlement is calculated by using the formula shown on the screen.
End
That brings us to the end of this educational video.
If you require any additional assistance please contact us.
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Completing your monthly return online direct debit (formerly Electronic Payment Authority)
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Opening
Welcome to RevenueSA’s educational video series. In this video we will look at how to calculate, lodge and pay a monthly payroll tax return.
This video is applicable to taxpayers who pay their payroll tax via an electronic payment authority (now referred to as direct debit).
Lodge a monthly return
Monthly payroll tax returns are due on the 7th of each month. For example your March return is due by the 7th of April.
Returns are accepted on the next business day when the 7th falls on a weekend or public holiday.
If you are unable to pay it is important you contact RevenueSA before the due date to discuss options available to avoid or minimise penalties.
Payroll tax return lodgement dates for the current financial year are available on RevenueSA’s website.
Monthly returns are lodged online using RevenueSA Online.
Your logon details have been provided to your organisation’s nominated administrators.
If you need assistance when using RevenueSA Online, a process guide on how to complete your monthly return is available from the Help link.
Select Monthly Returns from the Payroll Tax menu to lodge or view monthly returns.
Select the month you want to lodge a return for by clicking anywhere on that row.
Enter your wage component details for the month. If you have not paid any wages in a particular category, leave the field blank. Enter amounts in whole dollars only.
The estimated deduction entitlement will be populated automatically. You can change the deduction amount, but in most cases it will remain as calculated.
Once you have entered your wage components, the tax payable will be automatically calculated for the return period based on the estimated tax rate.
Review the information you have entered and the tax payable.
If you wish to save the calculation and authorise payment at a later stage, click on the Save button.
To proceed with the payment, select the Authorise Payment button.
The Payment Date field will default to today’s date. However, you can set your payment to be debited from your account on the due date.
For example, if you complete your July return on the 31st July you can enter a payment date between 31st July and the due date of the 7th of August.
Using this function will ensure that you pay on time and avoid receiving a penalty. This functionality can be useful if you are going on leave or have other work commitments on the due date.
Your nominated bank account will be displayed. If you have more than one nominated bank account, you can select it from the drop-down list.
To authorise the payment enter your password and click on Submit.
Once submitted, the summary details of your payment will appear.
A payment receipt will be created. Click on the link to open the receipt.
The Payroll Tax Return Declaration is displayed.
The payment will be automatically debited from your nominated bank account.
The payment will show under the Amount Paid column on the Monthly Returns screen.
What if I don’t have any payroll tax to pay for the month?
If you have no tax payable for the month a Nil return must still be lodged.
Simply follow the same steps as lodging a return. Once you have entered the wage components, if the tax payable displays zero, click on the Lodge Nil Return button and a nil return will be submitted to RevenueSA.
A message will display asking for you to confirm you are reporting zero (0) tax payable for the period.
Once confirmed a Payment Advice is created, click on the link to open the Advice.
The Payroll Tax Return Declaration for the return period will indicate no payment due.
Modify a Return
There may be circumstances where you need to modify a return, for example, you may need to update your wage details.
To modify a return, click on the month you wish to modify.
Your current return information is displayed. Any previous payments you have authorised for the return period will appear at the bottom of the screen.
Click on the Modify button.
Update wage components as required. The tax payable will be automatically recalculated.
Review the information you have entered and the tax payable.
This may result in you needing to make an additional payment. To proceed with the additional payment, select the Authorise Payment button.
Check the payment details including the payment date and bank account.
To authorise the payment, enter your password then click on Submit.
Once submitted the payment will be automatically debited from your nominated bank account and the summary details of your payment will appear at the bottom of the screen.
Click on the link to open the Receipt.
Alternatively, modifying your return may result in an overpayment. After updating your wage details ensure you click on the Save button.
If you have overpaid your monthly payroll tax, you have two options.
The first option, is to underpay the next month by the amount of the overpayment.
Alternatively, you can request a refund by emailing payrolltax@sa.gov.au with full details of the overpayment.
End
That brings us to the end of this educational video.
If you require any additional assistance please contact us.
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Completing your monthly return online EFT or BPAY
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Opening
Welcome to RevenueSA’s educational video series.
In this video we will look at how to calculate, lodge and pay a monthly payroll tax return.
This video is applicable to taxpayers who pay their payroll tax via EFT, BPay or cheque.
Lodge a monthly return
Monthly payroll tax returns are due on the 7th of each month. For example your March return is due by the 7th of April.
Returns are accepted on the next business day when the 7th falls on a weekend or public holiday.
If you are unable to pay it is important you contact RevenueSA before the due date to discuss options available to avoid or minimise penalties.
Payroll tax return lodgement dates for the current financial year are available on RevenueSA’s website.
Monthly returns are lodged online using RevenueSA Online.
Your logon details have been provided to your organisation’s nominated administrators.
If you need assistance when using RevenueSA Online, a process guide on how to complete your monthly return is available from the help link.
Select Monthly Returns from the payroll tax menu to lodge or view monthly returns.
Select the month you want to lodge a return for by clicking anywhere on that row.
Enter your wage component details for the month. If you have not paid any wages in a particular category, leave the field blank. Enter amounts in whole dollars only.
The estimated deduction entitlement will be populated automatically. You can change the deduction amount, but in most cases it will remain as calculated.
Once you have entered your wage components, the tax payable will be automatically calculated for the return period based on the estimated tax rate.
Review the information you have entered and the tax payable. If the information is correct, select the generate payment advice button.
A payment advice will be created. Click on the link to open the advice.
The payroll tax return declaration is displayed.
This payment advice provides 3 options for payment, EFT, BPay or by cheque. If paying by EFT or BPay, use the reference number shown on the payment advice. The reference number is unique to your monthly return and changes each month. Your payment will not be processed correctly if additional details are added to the reference such as the words Tax or the month.
If paying by cheque, please post the payment advice along with your cheque to the address provided.
What if I don’t have any payroll tax to pay for the month?
If you have no tax payable for the month a Nil return must still be lodged.
Simply follow the same steps as lodging a return. Once you have entered the wage components, if the tax payable displays $0 click on the Lodge Nil Return button and a nil return will be submitted to RevenueSA.
A message will display asking for you to confirm you are reporting zero tax payable for the period.
Once confirmed, a payment advice is created. Click on the link open the advice. The Payroll Tax Return Declaration for the return period will indicate no payment due.
Modify a Return
There may be circumstances where you need to modify a return, for example, you may need to update your wage details.
To modify a return, click on the month you wish to modify.
Your current return information is displayed.
Click on the modify button.
Update the wage components as required. The Tax Payable will be automatically recalculated. Review the information you have entered and the tax payable. If the information is correct, select the generate payment advice button.
A new payment advice is created and appears at the bottom of the screen.
If you have made previous payments for this return the modified return may result in you needing to make an additional payment. Additional payments are made using one of the payment options on the bottom of the payment advice.
Alternatively it may have resulted in an overpayment. If you have overpaid your monthly payroll tax you have 2 options. The first option is to underpay the next month by the amount of the overpayment. Alternatively, you can request a refund by emailing payrolltax@sa.gov.au with full details of the overpayment.
End
That brings us to the end of this educational video.
If you require any additional assistance please contact us.
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Webinars
To register for a webinar, click on the preferred session and enter the requested details. You will then receive an email with instructions with a link to the webinar.
If you are having difficulties registering for or accessing a webinar please try a different web browser.
Webinar Topic
Register / Session Times
2023-24 Payroll Tax Annual Reconciliation
Register to attend on Wednesday 17 July 2024 at 10.00am
If you are unable to register online, please email revenuesa@sa.gov.au.
If required, further instructions on how to join a webinar, system requirements and audio help is available at https://support.goto.com/webinar/help/i-cant-join-my-session-g2w060002
Webinar Recording
Before viewing a webinar recording you will need to register using your name and email address.
RevenueSA Payroll Tax Annual Reconciliation Webinar 2023-24
View a recording of our RevenueSA Payroll Tax Annual Reconciliation Webinar 2023-24 held on 9 July 2024.
View presentation slides of our RevenueSA Payroll Tax Annual Reconciliation Webinar 2023-24 (PDF 1,769KB) held on 9 July 2024.
RevenueSA Online Help
Online Help is available by clicking on the 'Help' icon in RevenueSA Online. Alternatively, you can access the Help below:
Log On/Log Off (PDF 89KB)
Reset a Password (PDF 130KB)
Change a Password (PDF 88KB)
Update Details (PDF 108KB)
Change Business (PDF 64KB)
Navigation (PDF 70KB)
Organisation Details (PDF 141KB)
Employment (PDF 191KB)
Grouping Details (PDF 121KB)
Group Members (PDF 91KB)
Wage Estimates (PDF 130KB)
Employment Ceased (PDF 123KB)
Actual Wages Paid (PDF 143KB)
Payment (PDF 84KB)
Payment Authority (PDF 171KB)
Declaration (PDF 1,394KB)
Lodge Monthly Return (PDF 551KB)
Modify Monthly Return (PDF 306KB)
Void Payment – Electronic Payment Authority (EPA) (PDF 108KB)
Lodge Monthly Return (PDF 654KB)
Modify Monthly Return (PDF 320KB)
Start (PDF 132KB)
Status (PDF 205KB)
SA Wages 2023-24 (PDF 179KB)
SA Wages 2022-23 (PDF 289KB)
SA Wages 2021-22 (PDF 298KB)
SA Wages 2020-21 (PDF 395KB)
SA Wages 2019-20 (PDF 165KB)
SA Wages prior to 2019-20 (PDF 167KB)
SA Wage Details 2020-21 (PDF 285KB)
SA Wage Details 2019-20 (PDF 166KB)
SA Wage Details 2018-19 (PDF 144KB)
Interstate Wages (PDF 92KB)
Group Wages (PDF 309KB)
Reconciliation Calculation (PDF 144KB)
Tax Payable Calculation 2020-21 (PDF 191KB)
Tax Payable Calculation 2019-20 (PDF 90KB)
Tax Payable Calculation 2018-19 (PDF 176KB)
Deduction Allocation (PDF 119KB)
Estimates (PDF 206KB)
Declaration (PDF 1,169KB)
Modify an Annual Reconciliation (PDF 119KB)
Pay by direct debit (formerly Electronic Payment Authority EPA) (PDF 208KB)
Generate a Payment Advice to pay by EFT, BPAY or Cheque (PDF 114KB)
View/Download Annual Reconciliation Report (PDF 115KB)
Void Payment – Direct debit (formerly Electronic Payment Authority EPA) (PDF 107KB)