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

We are implementing multi-factor authentication in RevenueSA Online. Find out more.

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?

Tuesday 28 July 2026.

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 due by 28 July 2026 and can be made via:

  • Direct debit (formerly 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 28 July 2026 for the 2025-26 annual reconciliation.

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.

2025-26 Annual Reconciliation

The annual reconciliation should include details of:

  • South Australian taxable wages and the various components that make up those wages
  • interstate wages if you also employ outside of South Australia.

If you are part of a group, it is important for the Designated Group Employer (DGE) to lodge the annual reconciliation first before other group members as this will allow the:

  • Designated Group Employer (DGE) to distribute any unused deduction entitlement to the other group member(s)
  • correct tax rate to be applied
  • 2025-26 annual reconciliation to be finalised faster, as the need for any reassessments or requests for refunds due to an unallocated deduction being transferred is reduced.

The Designated Group Employer (DGE) should also declare the South Australian and interstate wages for any other group members to determine the correct deduction entitlement.

The annual reconciliation may result in further tax being payable or a refund of payments previously made.

The Annual Reconciliation Checklist 2025-26 can be used to prepare the information you need for your 2025-26 annual reconciliation.

Link to Lodge your Annual Reconciliation

Watch a webinar

A pre-recorded webinar will be available from 15 June 2026 when the annual reconciliation opens. This webinar will provide information to assist you in completing your annual reconciliation in RevenueSA Online.

Access the webinar.

Information to assist you with the 2025-26 annual reconciliation

  • If your organisation ceased employing in South Australia during 2025-26 and will not be continuing to trade or pay wages in South Australia in 2026-27 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 2025-26?’

    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 your 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 2026-27 will be $1.5 million or less, you will be asked at the end of the annual reconciliation (at the wage estimates screen (PDF 259KB)

    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 2026-27.

    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 contactus@revenuesa.sa.gov.au.

  • Information RequiredNon Grouped
    Employer
    (NGE)    		Designated Group
    Employer
    (DGE)    		Grouped
    Employer
    (GE)
    If your status changed during the year the period for which each status appliedYesYesYes
    Your current mailing address and email contactYesYesYes

    Know whether your organisation is designated medical practice* as defined in the Payroll Tax Act 2009.

    *See our Payroll tax and the medical industry page.

    		YesYesYes
    If you had a split status the taxable wages for each status period will be requiredYesYesYes
    The South Australian taxable wages paid by your organisation broken into:
    salaries/wages, bonuses/allowances, fringe benefits, commissions, directors fees, contractor payments, superannuation, shares and options and other (where applicable)    		YesYesYes

    If your organisation is a designated medical practice you will need:

    • Total number of bulk billed medical services provided by GPs engaged by the designated medical practice
    • Total number of medical services provided by GPs engaged by the designated medical practice
    • Total employee GP wages; and
    • Total GP contractor wages.

    From the data entered, RevenueSA Online will automatically calculate the:

    • percentage of exempt GP wages
    • total value of GP wages
    • value of exempt GP wages.
    		YesYesYes
    The total taxable wages paid by your organisation in states and/or territories other than South AustraliaYesYesYes
    The name of your Designated Group Employer and their ABNNoYesYes

    The names and ABN of group members that employed during the period that each status code applied and the taxable wages of each group member for that period broken into:

    • South Australian taxable wages; and
    • Taxable wages paid in states and/or territories other  than South Australia
    		NoYesNo

    An estimate of taxable wages to be paid by your organisation for the next financial year broken into:

    • South Australian taxable wages
    • Taxable wages paid in states and/or territories other than South Australia

    NOT REQUIRED IF CANCELLING

    		YesYesYes

    An estimate of taxable wages to be paid by all group members for the next financial year broken into:

    • South Australian taxable wages
    • Taxable wages paid in states and/or territories other than South Australia

    NOT REQUIRED IF CANCELLING

    		NoYesNo

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

  • The July 2026 monthly return can be lodged via RevenueSA Online from 29 July 2026 and must be lodged by 7 August 2026. We recommend you complete the 2025-26 annual reconciliation before the July return to ensure the estimated rate and deduction entitlement is calculated for the 2026-27 monthly returns.

    • Additional information to assist you with the annual reconciliation

  • 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 it 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

    Contact Us