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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.

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.

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That brings us to the end of this educational video.

If you require any additional assistance please contact us.

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When contacting us please provide your South Australian Taxpayer Number (if known), ABN, and organisation name.

You can reach us during business hours: 8:30am - 5:00pm (South Australian time), Monday to Friday (excluding public holidays).

Do you want to provide feedback or lodge a complaint?

You can do so via our feedback and complaints page.