There are 2 types of returns for payroll tax, they are:

Link to information about payroll tax monthly returns

Link to information about payroll tax annual reconciliations

Lodgement dates

Employers on a monthly return frequency are required to remit their payroll tax by the seventh day of the month following the month to which the return relates. For example, your payroll tax return and payment for the month of January will be due on 7 February. Where the 7th falls on a weekend or public holiday, RevenueSA will accept lodgement and payment of returns on the next business day.

The due date for completion and lodgement of the annual reconciliation return is 28 July. RevenueSA will accept lodgement of the annual reconciliation return on the next business day where 28 July falls on a weekend or public holiday.

Frequently Asked Questions

Yes. Completing the annual payroll tax reconciliation will indicate if tax has been underpaid or overpaid for the year. If you have overpaid, submitting the annual reconciliation will automatically notify RevenueSA. The annual reconciliation will then be reviewed and once approved a refund will be provided.

If you overpay a monthly return you can either:

  • leave the amount as overpaid until you complete your annual reconciliation; or
  • email RevenueSA at payrolltax@sa.gov.au to have the overpayment credited to the next month’s tax due or request a refund.

  • If your organisation will not be able to make a payment on time, please contact RevenueSA before the due date for advice.

    If your organisation fails to submit a return and does not notify RevenueSA beforehand a default notice of assessment will be generated based on the wage estimates provided by your organisation during the annual reconciliation or if they have not yet submitted an annual reconciliation, their registration. A default notice of assessment will include penalty tax at a rate of 25% and the market rate of interest plus a premium component of 8% in accordance with the Taxation Administration Act 1996.

  • If your organisation has received a default assessment and would like RevenueSA to review any penalty tax and/or interest, please email RevenueSA at payrolltax@sa.gov.au stating the taxpayer number, a request for the remittance and the reason why the payment was late.

    RevenueSA may remit or partially remit any penalty tax and/or interest on a default assessment. Remissions are assessed on a case-by-case basis and there is no guarantee that a remission may be approved.

    It is important to note RevenueSA will not consider any remittance of penalty tax and/or interest until a payment for the monthly lodgement has been made.

    • Having difficulty paying?

    If you are having difficulty meeting your tax obligations, please contact us as soon as possible to discuss your options.

    You may be able to extend your time to pay or enter into a payment plan.

    Contact us