At the end of each financial year, all taxpayers are required to lodge an annual reconciliation following the end of the financial year to which the annual reconciliation return relates.

The 2021-221 annual reconciliation must be lodged between Monday 20 June 2022 and Thursday 28 July 2022.

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
  • 2021-22 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 2021-22 can be used to prepare the information you need for your 2021-22 annual reconciliation.

Link to Lodge your Annual Reconciliation

What's different for the 2021-22 financial year?

In past annual reconciliations employers have been required to enter a split wage component for certain periods across the financial year. In 2021-22 this is not required, you will only be asked to enter your 2021-22 financial year wages as a total amount.

Did you defer your monthly payroll tax return payments?

Eligible employers in the tourism, hospitality and gym sector could elect to defer their monthly return payment (for the returns December 2021 to May 2022). If your organisation deferred any monthly return payments, the outstanding balance for your 2021-22 annual reconciliation will incorporate these deferred amounts. Your 2021-22 payroll tax annual reconciliation outstanding balance is payable by 28 July 2022.

Apprentices 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.

Information to assist you with the 2020-21 annual reconciliation

  • If your organisation ceased employing in South Australia during 2021-22 and will not be continuing to trade or pay wages in South Australia in 2022-23 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 2021-22?’

    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.

  • If you estimate that your organisation's Australian wide taxable wages for 2022-23 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 your organisation’s 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 2022-23.

    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 payrolltax@sa.gov.au.

  • Information RequiredNon Grouped
    Employer
    (NGE)
    Designated Group
    Employer
    (DGE)
    Grouped
    Employer
    (GE)
    Your current mailing address and email contactYesYesYes
    If your status changed during the year the period for which each status appliedYesYesYes
    If you had a split status the taxable wages for each status period will be requiredYesYesYes
    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)
    YesYesYes

    If your organisation paid wages to new apprentices and trainees who commenced a relevant contract under the Training and Skills Development Act 2008 and who commenced the apprenticeship/traineeship between 10 November 2020 and 30 June 2022 (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:

    • 1 July 2021 to 30 June 2022.

    The value is requested for reporting purposes only.

    YesYesYes
    The total taxable wage paid by your organisation in states and/or territories other than South AustraliaYesYesYes
    The name of your Designated Group Employer their and their ABNNoYesYes

    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:

    • South Australian taxable wages; and
    • Taxable wages paid in states and/or territories other  than South Australia
    NoYesNo

    An estimate of taxable wages to be paid by your organisation for the next financial year broken into:

    • South Australian taxable wages
    • Taxable wages paid in states and/or territories other than South Australia

    NOT REQUIRED IF CANCELLING

    YesYesYes

    An estimate of taxable wages to be paid by all group members for the next financial year broken into:

    • South Australian taxable wages
    • Taxable wages paid in states and/or territories other than South Australia

    NOT REQUIRED IF CANCELLING

    NoYesNo

    Once commenced, the annual reconciliation can be suspended and completed at a later date.

  • The July 2022 monthly return can be lodged via RevenueSA Online from 29 July 2022 and must be lodged by 8 August 2022. We recommend you complete the 2021-22 annual reconciliation before the July return to ensure the estimated rate and deduction entitlement is calculated for the 2022-23 monthly returns.

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