Payroll Tax

RevenueSA Online allows registered users to:

  • calculate and lodge your monthly payroll tax liability (including nil returns), if applicable your estimated monthly deduction is pre-filled;
  • pay your payroll tax liability or generate a payment advice (for EFT, BPay and cheque) for your monthly returns and any annual reconciliation amount;
  • view a year to date summary of your monthly wage component split, through the wage component summary tool;
  • calculate payroll tax liability without committing the calculation to a return period by using the Payroll Tax Calculator;
  • option to receive a Notice of Assessment electronically if an annual reconciliation lodgement results in an amount outstanding once assessed by a Taxation Officer; and
  • set future dated payments (electronic payment authority users only).

How do I register as a user?

First you need to register as a RevenueSA Online User.

All RevenueSA Online users are required to comply with the Terms of Use when accessing and using RevenueSA Online.

Is there different user access?

Yes. Two user access types are available in RevenueSA Online for payroll tax:

General User Access

This access is available to all users. Functions include:

  • reset your own password;
  • amend your contact details;
  • update your organisations legal and/or trading name;
  • calculate and lodge your South Australian Payroll Tax Annual Reconciliation;
  • submit reassessments for annual reconciliations and calculate an amended assessment or refund;
  • view a history and amended versions of annual reconciliations lodged via RevenueSA Online; and
  • cancel your payroll tax registration and calculate a final return.

Payment Facility User Access

Requires authority. Functions include all those of the General User Access, plus the following:

  • calculate and lodge your monthly payroll tax liability (including nil returns), if applicable your estimated monthly deduction is pre-filled;
  • pay your payroll tax liability or generate an expected electronic funds transfer (EFT) advice for your monthly returns and any annual reconciliation amount;
  • view a year to date summary of your monthly wage component split, through the wage component summary tool;
  • calculate payroll tax liability without committing the calculation to a return period by using the Payroll Tax Calculator;
  • option to receive a Notice of Assessment electronically if an annual reconciliation lodgement results in an amount outstanding once assessed by a Taxation Officer; and
  • set future dated payments (electronic payment authority users only)

Administrator (Client Data)

Requires authority. Maintain bank account details

Administrator (User)

Requires authority. A user with this level of access can:

  • invite new users for their organisations (including ensuring that other users for their organisation are trained in RevenueSA Online and have read and understood the Terms of Use;
  • modify/expire users for their organisation; and
  • reset passwords

How do I register an employer for payroll tax?

Once you have registered as a user, you will be sent an email with  link to register an employer for payroll tax in South Australia.

See How do I use the system? for guidance

We recommend RevenueSA Online users to elect to pay via Electronic Payment Authority. You can nominate multiple bank accounts.

Register for Electronic Payment Authority.

If you do not elect to pay via Electronic Payment Authority, payment of returns can be made via Electronic Fund Transfer (EFT), BPay or cheque.

How do I use the system?

General

Registrations

Monthly Returns – Payment via Electronic Payment Authority (EPA)

Monthly Returns – Payment via EFT, BPay or Cheque

Annual Reconciliation

When do I lodge my returns?

Monthly Returns

Your monthly return and payment of your tax liability for the return period is due on or before the 7th day of the month following the applicable return period (e.g. your payroll tax return and payment for the month of January will be due on 7 February).

Annual Reconciliation Returns

The payroll tax annual reconciliation and payment of your tax liability for the financial year is due on or before 21 July of the year following the annual reconciliation period that you are reconciling. For example the 2018-19 South Australian payroll tax annual reconciliation lodgement and payment is due 22 July 2019 (as the 21st falls on a Sunday).

Payroll tax return lodgement dates for the current financial year are available on RevenueSA’s website.

Please note: Failure to submit your monthly or 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 penalties and/or interest being levied in accordance with the Taxation Administration Act 1996.

Can I amend a return?

Monthly Returns

Yes, see the following process guides for instructions on how to modify your monthly return in RevenueSA Online:

Annual Reconciliation Returns

Yes, see Modify an Annual Reconciliation for instructions on how to modify your annual reconciliation return in RevenueSA Online.

How do I make payments for returns?

If you elect to pay via Electronic Payment Authority

All payments made in RevenueSA Online are via an electronic transfer of funds from your nominated bank account. The electronic payment is initiated and authorised by a user within RevenueSA Online after they have submitted a monthly or annual return.

RevenueSA does not independently access a taxpayer's bank account.

This facility ensures that your tax is allocated to your account correctly each month thereby avoiding non-payment penalties and/or interest for incorrect allocation.

If you don’t elect to pay via Electronic Payment Authority

If you choose not to elect to pay via Electronic Payment Authority (EPA), you can pay your monthly and annual returns via Electronic Funds Transfer (EFT), BPay or Cheque.

Once you submit your return, a payment advice will be generated which will provide you with details on how to make the payment.

When will the payment be shown on my bank statement?

Electronic Payment Authority

All payments are processed at the end of each business day. If you have future dated a payment, that payment will be processed at the end of the date selected.

Electronic Funds Transfer (EFT)

An EFT payment advice generated in RevenueSA Online contains the BSB, Account Number and Payment Reference Number. Once your transfer is initiated with your financial institution, the Payment Reference Number used and the amount transferred will appear on your bank statement.

Can I make additional payments?

If you need to modify a return, which results in additional payment to be made, you can pay the additional amount via your nominated payment method.

If payment was made on the original return lodgement, you only need to pay the difference from your original return and the amendment return.

Electronic Payment Authority

Once you approve the payment, only the additional amount will be debited to your nominated account.

Electronic Funds Transfer (EFT), BPay or Cheque

Payments made via EFT or BPAY must contain the correct payment reference number. This will ensure that the payment is allocated correctly.

Can I cancel a payment?

If you have authorised a future payment and need to amend the return you can void the future payment by selecting the Void action. This will cancel the payment. Only payments with status of future can be voided.

See the following help for instructions on how to void a future payment in RevenueSA Online:

If the payment was not future dated, please contact our RevSupport team on the same business day of the payment, we may be able to cancel if it has been incorrectly paid.

Once processed, a payment cannot be reversed.

Electronic Payment Authority (EPA)

If you contact our RevSupport team on the same business day of the payment, we may be able to cancel if it has been incorrectly submitted. You will need to advise your taxpayer number, the payment amount and the period in which the payment was intended for.

Electronic Funds Transfer (EFT) & BPay

If you have made an incorrect payment via EFT or BPay, RevenueSA are unable to stop the payment. Please contact your financial institution.

Can I cancel my registration?

You may cancel your payroll tax registration if you are:

  • no longer employing in South Australia;
  • a single company only and your taxable wages are below the Australia wide wages threshold; or
  • part of a group and your groups’ taxable wages are below the Australia wide wages threshold.

Registration can be cancelled as part of the annual reconciliation or during the financial year.

To cancel your payroll tax registration during the financial year, please follow these steps:

  1. Contact RevenueSA at payrolltax@sa.gov.au advising you wish to cancel your registration. Please include your taxpayer number and the date of cancellation. RevenueSA will than open the annual reconciliation for the current financial year.
  2. RevenueSA will advise via email when the annual reconciliation for the current year has been opened on RevenueSA Online. You will then be able complete your final lodgement via RevenueSA Online.
  3. To lodge a final return, select the annual reconciliation option and complete the annual reconciliation for the current financial year. Instructions on completing your annual reconciliation, including a checklist of information required, are available. It is recommended that you collate the information on the checklist prior to commencing the reconciliation.
  4. If payroll tax is due a payment is required within 14 days. Failure to make a payment by the due date may result in penalties being applied.

If you require further assistance with your cancellation please contact our payroll tax team at payrolltax@sa.gov.au or (08) 08 8204 9880 during business hours (Monday to Friday 8:30 am – 5.00 pm).

Need some guidance?

For information on payroll tax, including lodgement dates for monthly and annual returns, see our payroll tax pages, read our Guide to Legislation, join a webinar or watch one of our Educational Videos.

Need assistance?

For system support please contact our RevSupport team at revsupport@sa.gov.au or (08) 8207 2333.

For payroll tax assistance please contact our payroll tax team at payrolltax@sa.gov.au or (08) 8204 9880.

During business hours (Monday to Friday, 8:30am to 5:00pm).