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Frequent questions

Payroll tax

General

I employ apprentices/trainees – do I include these wages in my total wages calculations for registration?

You must include the wages (including superannuation, allowances and FBT) paid to apprentices and new entrant trainees in your business’s payroll tax calculation.

We administer an offset rebate scheme for apprentice/trainee wages that allows the rebate amount to be calculated and offset against both the monthly payroll tax payments and annual reconciliation calculation. The offset facility is provided through our online services.

I think I am a member of a group but I do not exceed the payroll tax threshold. Do I need to submit a payroll tax registration?

If you are a member of a group with a nominated group single lodger or a designated group employer, you will need to register for payroll tax whether you exceed the threshold or not. Government Departments under Schedule 3 must also register for payroll tax. All other organisations will only need to register if their group exceeds the payroll tax threshold.

What help is available for new payroll tax customers?

New payroll tax customers can contact a dedicated customer account manager and are able to access a range of online tools and resources.

Payments

What happens if I don't pay by the due date?

Payments made after the due date will still be accepted online. If, however, you don't pay your assessment by the due date, your account will be referred to our Debt Management Branch. You will need to pay the full amount of payroll tax due, including accrued interest, and may face additional penalties.

What other ways might you use to recover unpaid tax?

In addition to recovering the tax from the employer, there are other ways of recovering the tax. These provisions also apply to interest and penalties:

  • If the employer is a member of a group, all the group members are jointly and severally liable for the payroll tax liabilities of any member of the group.
  • The Chief Commissioner can garnish money from third parties. This includes monies held or owed by third parties such as banks and debtors.

Can I get an extension of time to pay my payroll tax?

If you are unable to pay your payroll tax by the due date, contact us.

Annual reconciliation

Login requirements

How do I login?

You can access the annual reconciliation online form by using your:

  • Client ID and Correspondence ID from your return booklet/letter or other recent correspondence from us
  • AUSkey.

Note: The Corresponence ID is only valid for 12 months.

How do I save the information I have entered?

You can save your information by selecting the 'save' button.

Can I leave the annual reconciliation and come back to it?

You can exit at any stage after you have selected the 'save' button. Your information will be saved automatically and you can come back to it at a later date. It can also be viewed by selecting 'Return History Summary'.

What if I need to amend my annual reconciliation after I've lodged it?

You can access and amend your reconciliation at any time.

Note: when you lodge an amended annual reconciliation, it will replace your previously lodged reconciliation information and you will be provided with a new lodgement reference number.

What do I do if the payment figures displayed are incorrect?

Your monthly payments for the period July to June are displayed in the annual reconciliation. They include any instalment payments relating to returns or assessments for this financial year.

The displayed payments do not include any interest or penalty that may have been paid during this financial year, or any payment relating to a liability for a previous financial year or period.

If any of the payment details displayed are incorrect or incomplete, please contact us.

Can I print a copy of my annual reconciliation?

Yes, once your liability has been calculated you'll be given access to the 'print' option. This will print a summary of your annual reconciliation details for your records.

Be sure to complete the lodgement process once you have printed your summary.

Do not send this print summary to us.

Can I save a copy of my annual reconciliation?

Yes. By selecting 'Generate PDF' you will be able to save an electronic copy of your annual reconciliation.

How do I lodge my annual reconciliation?

You lodge your annual reconciliation by selecting the 'lodge' button from the lodgement page. You will be provided with a lodgement reference number and an email to confirm you have submitted your annual reconciliation successfully.

Will I receive an acknowledgement from you when I lodge my annual reconciliation?

Yes. Once you have successfully lodged your annual reconciliation, you will be issued with a lodgement reference number and an email to confirm lodgement.

Can I use the online payment (direct debit) facility to make my annual reconciliation payment?

Yes. You can access the online payment option from the confirmation of lodgement page in the annual reconciliation.

Can I schedule a future dated payment?

You can schedule a future dated payment and the payment will be automatically made on the date requested, which must be on or before the due date for payroll tax.

Monthly calculator

How do I save the information I have entered?

Select the 'Save calculation' button to automatically save your information. You can view the information by selecting ‘Return history summary’.

Can I print a copy of my monthly calculation?

Yes, you can print a copy of all your monthly calculations by selecting 'Return history summary' and then 'Calculate date'.

Do not send this print summary to us.

What if I need to amend my monthly calculation?

You can access and amend your monthly calculation at any time via the 'Return history summary'.

Can I use the online payment (direct debit) facility to make my monthly payment?

Yes. You can access the online payment option from the 'View a saved monthly calculation' page (displayed after you have saved your calculation) in the monthly calculator.

Can I schedule a future dated payment?

You can schedule a future dated payment and the payment will be automatically made on the date requested, which must be on or before the due date for payroll tax.

Payroll Tax Rebate Scheme (Jobs Action Plan)

Recent changes

New jobs commencing on or after 31 July 2016, will only be eligible for the rebate if the employers full-time equivalent employee number (FTE), prior to the new job, is at or below 50.

The total rebate amount per new job has increased to $6,000. New jobs commencing on or after 31 July 2016 will receive a rebate of $2,000 payable on the first anniversary and $4,000 on the second anniversary.

On 1 September 2016, ABC Pty Ltd employs 6 new full time staff members in new jobs and has a FTE prior to the new positions of 49. Is ABC Pty Ltd eligible to register for the rebate scheme?

Yes, as long as all other eligibility conditions are met. All 6 new jobs would be eligible to register as they have the same prior FTE that is below 50.

On 2 September 2016 ABC Pty Ltd employs a further 3 new full time staff members. Is ABC Pty Ltd eligible to register these additional 3 new jobs for the rebate scheme?

No, as at 2 September 2016, ABC Pty Ltd’s prior FTE for those new jobs will be 55. For jobs commencing on or after 31 July 2016 an employer's prior FTE has to be at or below 50 to be eligible to register new jobs for the rebate scheme.

If I employed new staff members on 30 July 2016 with a prior FTE of 150, would I be eligible to register for the rebate scheme?

Yes, as long as all other eligibility conditions are met and the registration for the new jobs is within 90 days after the employment commences.

What is the rebate amount payable for a new job with a start date of 25 July 2016?

First Anniversary (25 July 2017) - $2,000.

Second Anniversary (25 July 2018) - $3,000.

What is the rebate amount payable for a new job with a start date of 3 August 2016?

First Anniversary (3 August 2017) - $2,000.

Second Anniversary (3 August 2018) - $4,000.

Last updated: 6 July 2017