Eligible employers were not be required to pay any payroll tax for the months of April to June 2021 (for the return periods of March 2020 to May 2021).
The Annual Reconciliations were required to be lodged by all employers (regardless of return cycle) and if there was an amount outstanding after completion of the Annual Reconciliation, this amount remained payable.
This relief did not extend to government organisations.
Who was eligible for this waiver?
To be eligible for this waiver, your business must have had Australian (annualised grouped) wages up to $4 million for 2018-19. Please note, that identification of whether your business was eligible for a waiver of payroll tax was based on the actual wages declared during the 2018-19 financial year.
Did I need to apply for the waiver?
If your business WAS REGISTERED for payroll tax for the 2018-19 financial year and you COMPLETED the 2018-19 Annual Reconciliation, with declared Australian (annualised grouped) wages up to $4 million for 2018-19, or you were previously approved for a waiver (as at 7 September 2020):
- you automatically received the waiver.
If your business WAS NOT REGISTERED for payroll tax for the 2018-19 financial year, or cancelled your registration during the 2018-19 financial year, or you DID NOT COMPLETE the 2018-19 Annual Reconciliation prior to 21 July 2019
- you were required to apply to RevenueSA by 28 July 2021 to determine whether you are eligible for a waiver of payroll tax.
All employers were required to continue to lodge their monthly payroll tax returns to capture wages for the month, even if no payroll tax payment was required to be made.
Monthly returns during this waiver period were as follows:
- March 2020 - Extension to 30 April 2020
- April 2020 - due 7 May 2020
- May 2020 - due 9 June 2020
- June 2020 - Incorporated into the annual reconciliation, due 14 August 2020
- July 2020 - due 14 August 2020
- August 2020 - due 7 September 2020
- September 2020 – extension to 21 October 2020
- October 2020 – due 9 November 2020
- November 2020 – due 7 December 2020
- December 2020 – due 14 January 2021
- January 2021 – due 8 February 2021
- February 2021 – due 9 March 2021
- March 2021 – due 7 April 2021
- April 2021 - due 7 May 2021
- May 2021 - due 7 June 2021
I didn't received the waiver, can I still apply?
No, applications for the waiver have closed.
If I received the waiver, were monthly payroll tax returns still required?
Yes, monthly payroll tax returns were still required to be lodged to capture wages for each month. This was for reporting purposes only.
What happened after the waiver period?
When the waiver period ceased, regular payroll tax responsibilities resumed. If you experience any difficulty meeting your payment obligations, please contact RevenueSA's Debt Management Services Team by email at firstname.lastname@example.org as soon as possible.
Which wages were used to determine if my business was eligible?
We used your ‘total Australian (annualised grouped)’ wages for 2018-19. This is the South Australian and interstate wages paid to your employees.
The $4 million is the gross wages for the group (before deduction entitlement).
Was this relief only for businesses that closed because of COVID-19?
No, the business did not need to be closed to be eligible for the relief.
All businesses with Australian (annualised grouped) wages under $4 million were eligible for a waiver. These businesses did not have to demonstrate that they had been adversely impacted by COVID-19.
Was an Annual Reconciliation still required?
Yes, an Annual Reconciliation was still required to be lodged.
What evidence is required to be retained?
If your business had Australian (annualised grouped) wages up to $4 million, you did not need to provide any evidence that you have been adversely impacted by COVID-19.
If the monthly tax liability was under the threshold, did a nil return need to be lodged?
Yes, businesses still needed to lodge a nil return.
I have set up future dated payments. Do I need to cancel these?
Yes, you will need to log into RevenueSA Online to cancel future payments.
Click here for instructions on how to void a payment (PDF 108KB).
My business closed due to COVID-19. What does this mean for my payroll tax obligations?
If your business has ceased to employ and won’t recommence trading in the future, you may cancel your payroll tax registration.
Cancellation of Payroll Tax Registration
If your business has ceased to employ in South Australia please email RevenueSA at email@example.com advising that you wish to cancel your registration, indicating your taxpayer number and date of cancellation. RevenueSA will email you when you are able to complete your final lodgement in RevenueSA Online. For more details see our RevenueSA Online page.