In July 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?
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.
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:
Start (PDF 132KB)
Status (PDF 187KB)
SA Wages (PDF 165KB)
SA Wage Details (PDF 166KB) (2019-20 financial year only)
SA Wage Details (PDF 144KB) (2018-19 financial year only)
Interstate Wages (PDF 92KB)
Group Wages (PDF 254KB)
Reconciliation Calculation (PDF 131KB)
Tax Payable Calculation (PDF 90KB) (2019-20 financial year only)
Tax Payable Calculation (PDF 176KB) (2018-19 financial year only)
Deduction Allocation (PDF 122KB)
Estimates (PDF 188KB)
Declaration (PDF 857KB)
Modify an Annual Reconciliation (PDF 119KB)
Pay by Electronic Payment Authority (EPA) (PDF 164KB)
View/Download Annual Reconciliation Report (PDF 116KB)
How are payments made?
Payments can be made via:
- Electronic Payment Authority (EPA)
- Electronic Funds Transfer (EFT)
Find out more on our Payment Options page.
Payments are due by 28 July. 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 28 July for the annual reconciliation.
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.
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 organisation name 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 Detail help (PDF 107KB) for assistance.
When accessing RevenueSA Online to complete the annual reconciliation, you may be asked to convert your username to an email address.
If a user does not have a username that is an email address, the following screen will appear when you have successfully logged in:
An email will be sent to the nominated email address. You will need to follow the instructions in the email to confirm the changes and then login to RevenueSA Online using your new username.
Each employer is allocated a status which indicates if they are part of a group or a single employer. Statuses are:
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 email@example.com 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. 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 wages||Rate|
|does not exceed $1.5 million||Nil|
|exceeds $1.5 million but not $1.7 million||Variable from 0% to 4.95%|
|exceeds $1.7 million||4.95%|
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 annual reconciliation period. 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 firstname.lastname@example.org. 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.
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 email@example.com.
Remission can only be considered after the annual reconciliation has been submitted on RevenueSA Online.
You can modify your annual reconciliation after is 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.
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 firstname.lastname@example.org 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.
Information specific to an annual reconciliation period
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.
When contacting us please provide your South Australian Taxpayer Number (if known), ABN, and organisation name.
|phone||(08) 8226 3750, select option 5|
|fax||(08) 8226 3805|
|post||GPO Box 2418, Adelaide, SA 5001|
You can reach us during business hours: 8:30am - 5:00pm (South Australian time), Monday to Friday (excluding public holidays).