When are monthly payroll tax returns due?

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.

How are monthly returns lodged?

Monthly returns are submitted through RevenueSA Online.

Online help is available by clicking on the 'Help' icon in RevenueSA Online or below:

How are payments made?

Payments can be made via:

  • Electronic Payment Authority (EPA)
  • Electronic Funds Transfer (EFT)
  • BPAY
  • Cheque

Find out more on our Payment Options page.

Payments are due by the lodgement date for the monthly return. If you are unable to make a payment by the due date please contact RevenueSA for advice.

RevenueSA Online will accept future dated Electronic Payment Authority (EPA) payments up until the due date of the 7th for monthly returns.

What happens if my organisation doesn't lodge a monthly return?

Failure to submit your payroll tax monthly 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.

My organisation’s total taxable wages are below our estimated deduction entitlement for a period. Do we still need to lodge a return with RevenueSA?

Yes, if your organisation’s total taxable wages are below your estimated deduction entitlement for a particular return period you are required to lodge a nil return prior to the due date of the return. You can lodge a nil return via RevenueSA Online.

Can a return be amended?

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

Does the June monthly return need to be lodged separately?

No. In July each year all registered employers are required to lodge an annual reconciliation detailing the full taxable wages for the previous financial year. The wage components and tax for June should be included in the total wage component when you lodge the annual reconciliation. The Annual Reconciliation is required to be lodged via RevenueSA Online and is due by 28 July each year.

Frequently Asked Questions

  • 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 penalties 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 penalties 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 penalties 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