The 2020-21 annual reconciliation must be lodged via RevenueSA Online from Monday 21 June 2021 to Wednesday 28 July 2021.
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 2020-21 (PDF 395KB)
SA Wages 2019-20 (PDF 165KB)
SA Wages prior to 2019-20 (PDF 167KB)
SA Wage Details 2020-21 (PDF 285KB)
SA Wage Details 2019-20 (PDF 166KB)
SA Wage Details 2018-19 (PDF 144KB)
Interstate Wages (PDF 92KB)
Group Wages (PDF 254KB)
Reconciliation Calculation (PDF 131KB)
Tax Payable Calculation 2020-21 (PDF 191KB)
Tax Payable Calculation 2019-20 (PDF 90KB)
Tax Payable Calculation 2018-19 (PDF 176KB)
Deduction Allocation (PDF 122KB)
Estimates (PDF 188KB)
Declaration (PDF 1,394KB)
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.
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.
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.
2020-21 Annual Reconciliation
The 2020-21 annual reconciliation must be lodged from Monday 21 June 2021 to Wednesday 28 July 2021.
The annual reconciliation should include details of:
- South Australian taxable wages and the various components that make up those wages
- interstate wages if you also employ outside of South Australia.
If you are part of a group, it is important for the Designated Group Employer (DGE) to lodge the annual reconciliation first before other group members as this will allow the:
- Designated Group Employer (DGE) to distribute any unused deduction entitlement to the other group member(s)
- correct tax rate to be applied
- 2020-21 annual reconciliation to be finalised faster, as the need for any reassessments or requests for refunds due to an unallocated deduction being transferred is reduced.
The Designated Group Employer (DGE) should also declare the South Australian and interstate wages for any other group members to determine the correct deduction entitlement.
The annual reconciliation may result in either further tax being payable or a refund.
The Annual Reconciliation Checklist 2020-21 can be used to prepare the information you need for your 2020-21 annual reconciliation.
Join us for an annual reconciliation webinar, for dates and to register please see our Customer Education page.
What's different for the 2020-21 financial year?
Each annual reconciliation employers are required to enter their wage component split on the SA Wages screen (PDF 395KB). To ensure relevant COVID-19 payroll tax relief is provided to eligible employers in 2020-21, you are also required to provide your total South Australian wages split into the following 3 periods on the SA Wage Details screen (PDF 285KB):
- 1 July 2020 to 30 November 2020 (period 1)
- 1 December 2020 to 31 May 2021 (period 2)
- 1 June 2021 to 30 June 2021 (period 3)
Employers with grouped Australian wages of up to $4 million
If your organisation’s 2018-19 financial year Australian wide (annualised grouped) wages were $4 million or less, your organisation will be eligible for a waiver of payroll tax for the monthly returns of July 2020 to May 2021. Payroll tax will still be payable on wages paid in June 2021.
If your organisation received JobKeeper payments between 4 January 2021 and 28 March 2021 your payroll tax liabilities for the monthly returns of December 2020 to May 2021 will be waived.
JobKeeper payments are exempt from payroll tax and will need to be declared as part of the annual reconciliation for reporting purposes only.
JobKeeper payments are exempt from payroll tax in South Australia and therefore should not be included in your Total SA Wages figure on the SA Wages screen (PDF395KB).
Any top-up payments in addition to the JobKeeper wage subsidy amount paid by the Federal Government are taxable and would need to be included in your Total SA Wages figure on the SA Wages screen (PDF395KB).
JobKeeper payments between 1 July 2020 and 3 January 2021
You will be asked to declare if wages were paid to employees as part of the JobKeeper Payment Scheme between 1 July 2020 and 3 January 2021.
If you select YES, you will need to enter the amount of JobKeeper payment paid for South Australia for this period.
JobKeeper payments for the monthly returns of July 2020 to November 2020 are exempt from payroll tax.
JobKeeper payments between 4 January 2021 and 28 March 2021
You will also be asked to declare if wages were paid to employees as part of the JobKeeper Payment Scheme between 4 January 2021 and 28 March 2021.
If you select YES, you will need to enter the amount of JobKeeper payment paid for South Australia for this period.
Your payroll tax liabilities for the monthly returns of December 2020 to May 2021 will be waived.
Apprentice and Trainee wages
Wages paid to apprentices and trainees who commence a relevant training contract between 10 November 2020 and 30 June 2022 (inclusive), will receive relief equivalent to a 12 month payroll tax exemption.
Any apprentice and trainee wages that meet the criteria are excluded from payroll tax in South Australia, the value is requested for reporting purposes only.
Apprentices and Trainees where the training contract commenced on or before 9 November 2020
Wages paid to apprentices and trainees are taxable and need to be included in your Total SA Wages figure on the SA Wages screen (PDF395KB).
Apprentices and trainees where the training contract commenced between 10 November 2020 and 30 June 2022
The 2020-21 State Budget announcement provided payroll tax relief on the first 12 months of wages paid to new apprentices and trainees who commenced a relevant training contract between 10 November 2020 and 30 June 2021 (inclusive). These wages should not be included in your Total SA Wages figure on the SA Wages screen (PDF395KB).
You will be asked to declare if wages were paid to a new apprentice or trainee engaged in a relevant training contract under the Training and Skills Development Act 2008 and who commenced the apprenticeship/traineeship between 10 November 2020 and 30 June 2022.
If you select YES, you will need to enter the amount of wages paid to eligible apprentices/trainees between 10 November 2020 and 30 June 2022.
By selecting YES, you are declaring that the requirements for payroll tax relief have been met.
You may be subject of an audit by RevenueSA and are required to retain evidence (for example, the training contract) that supports the validity of the excluded wages for a minimum of 5 years.
Information to assist you with the annual reconciliation
2020-21 financial year
If your organisation ceased employing in South Australia during 2020-21 and will not be continuing to trade or pay wages in South Australia in 2021-22 onwards, this annual reconciliation will be your final return.
When prompted select YES to the question ‘Did you cease paying wages in South Australia during 2020-21?’
You will be asked if you want to cancel the registration for your organisation. If you select ‘yes’ you will need to enter a date of cancellation (the date your organisation ceased paying wages in South Australia) and select a reason for the cancellation (from a drop down list).
The maximum payroll tax deduction entitlement is $600,000. However this may vary based on group status and Australia wide wages.
RevenueSA Online will calculate the applicable payroll tax deduction.
Employers sometimes make lump sum payments. This can include superannuation top ups, fringe benefits and bonuses.
As a result of COVID-19 payroll tax relief being provided to eligible employers, if these payments relate to the full financial year you will need to split them across the 3 periods.
For example, an employer pays an employee a $5,000 bonus in recognition of their work through the financial year. The payment is made in June. The payment relates to the whole financial year, therefore the payment would be declared as follows:
Period 1: 1 July 2020 to 30 November 2020
$5,000 x 153 (number of days from 1 July to 30 November) / 365 (number of days in the year) = $2,096
Period 2: 1 December 2020 to 31 May 2021
$5,000 x 182 (number of days from 1 December to 31 May) / 365 (number of days in the year) = $2,493
Period 3: 1 June 2021 to 30 June 2021
$5,000 x 30 (number of days from 1 June to 30 June) / 365 (number of days in the year) = $411
Total declared = $2,096 (Period 1) + $2,493 (Period 2) + $411 (Period 3) = $5,000
If you estimate that your organisation's Australian wide taxable wages for 2021-22 will be $1.5 million or less, you will be asked at the end of the annual reconciliation (at the wage estimates screen (PDF 188KB)) if you would like to cancel the payroll tax registration. You have the option to cancel the registration or remain registered:
- To cancel select cancel registration.
- To remain registered select continue with registration.
It’s your choice whether to remain registered or cancel. If your organisation's Australian wide taxable wages are close to the threshold (currently $1.5 million), or they fluctuate year to year, you may prefer to retain the registration in case your organisation exceeds the threshold in 2021-22.
If you choose to remain registered and you would like to change the return cycle for your organisation to annual or monthly please email your request to firstname.lastname@example.org.
|Information Required||Non Grouped|
|Your current mailing address and email contact||Yes||Yes||Yes|
|If your status changed during the year the period for which each status applied||Yes||Yes||Yes|
|If you had a split status the taxable wages for each status period will be required||Yes||Yes||Yes|
|The South Australian taxable wages paid by your organisation broken into:|
salaries/wages, bonuses/allowances, fringe benefits, commissions, directors fees, contractor payments, superannuation, shares and options and other (where applicable)
JobKeeper payments are exempt from payroll tax.
If your organisation received JobKeeper payments for employees as part of the JobKeeper Payment Scheme, you will require the amount of JobKeeper payments paid for South Australia in whole dollars for the following periods:
The JobKeeper amounts paid are requested for reporting purposes only.
If your organisation paid wages to new apprentices and trainees who commenced a relevant contract under the Training and Skills Development Act 2008 and commenced employment between 10 November 2020 and 30 June 2021 (inclusive), your organisation will receive payroll tax relief on the first 12 months of wages paid to these new apprentices and trainees.
You will require the amount of wages paid to eligible apprentices and trainees for the period:
The value is requested for reporting purposes only.
The South Australian taxable wages paid by your organisation split into 3 periods:
|The total taxable wage paid by your organisation in states and/or territories other than South Australia||Yes||Yes||Yes|
|The name of your Designated Group Employer their and their ABN||No||Yes||Yes|
The names and ABN of group members that employed during the period that each status code applied and the taxable wages of each group member for that period broken into:
An estimate of taxable wages to be paid by your organisation for the next financial year broken into:
NOT REQUIRED IF CANCELLING
An estimate of taxable wages to be paid by all group members for the next financial year broken into:
NOT REQUIRED IF CANCELLING
Once commenced, the annual reconciliation can be suspended and completed at a later date.
The July 2021 monthly return can be lodged via RevenueSA Online from 29 July 2021 and must be lodged by 9 August 2021.
We recommend you complete the 2020-21 annual reconciliation before the July return to ensure the estimated rate and deduction entitlement is calculated for the 2021-22 monthly returns.
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.
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 financial year. 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.
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).