Annual reconciliation

Lodgement and payment are due by 21 July 2018 or the next business day.

The due date for the 2017-18 annual reconciliation lodgement and payment is Monday, 23 July 2018.

To help you complete your annual reconciliation, view our tutorial videos for grouped lodgers and non-grouped lodgers.

If you have all the required information, it should take about 30 minutes to complete your annual reconciliation. You must select the 'Save' button as you will be timed out after 45 minutes of no activity.

What's new

  • If you are a third party agent lodging on behalf of a company/business, you will need to provide your contact details, business name and ABN.

Important note

  • If you are due a refund, you will be required to provide your bank account details. If you have an overseas bank account, please contact us before you log into the annual reconciliation application for further information on how to complete your annual reconciliation.

  • You will receive an email and a lodgement reference number confirming the successful lodgement of your annual reconciliation.

Payroll tax letters/booklets

Payroll tax booklets and letters were mailed out from 12 June 2018. This contained instructions on how to lodge and pay the 2018 annual reconciliation as well as making monthly payments for 2018-19 financial year.

Payroll tax rate and threshold

Date Threshold Rate
1 July 2017 to 30 June 2018 $750,000 5.45%

Required information

Read the following information and ensure that you have all the necessary details before starting the online form.

Client details

  • contact name, email address, contact number and if you are a third party agent lodging on behalf of a company/business, you will need to provide your business name and ABN
  • your ABN or ARBN
  • if you employed for less than the full financial year, the start and/or end dates of employment.

Employ interstate

  • declare other states where you employed.

Apprentices and trainees (required for statistical purposes only)

  • number employed during the year.

Your NSW wages (separated into the following components)

  • salaries and wages
  • fringe benefits
  • employer superannuation contributions
  • termination payments
  • contractor payments
  • allowances
  • bonuses and commissions
  • director's fees
  • shares and options
  • apprentice and trainee wages.

Your total interstate wages

Total interstate wages consist of all those wage components which are liable for payroll tax in the state or territory where the interstate wages are paid. Read more on wages and how to determine in which Australian jurisdiction wages are paid.

Grouping information

If you are a member of a group and are claiming the threshold, or you are the nominated group single lodger, you also need:

  • gross NSW wages paid by other members of the group
  • gross interstate wages paid by other members of the group
  • NSW client IDs of all group members (if applicable).

If you are not claiming the threshold, you must provide the NSW client ID of your Designated Group Employer (DGE) if known. If not known, you must provide the DGE name.

For more information, visit the grouping page.

Paying online (direct debit)

To make a payment online you will need to register:

  • your BSB number - this must be a six digit number. If you are unsure of this number please contact your financial institution
  • your account number - this cannot be more than 9 digits
  • account name
  • financial institution
  • email address
  • contact name and daytime phone number for any enquiries.

Privacy statement

Information from you helps us to determine if you have a liability or entitlement. The information may be provided to third parties with your consent or as required or permitted by law. We will correct or update your personal information at your request.

For more information, visit the privacy page.


You can login using:

  • your Client ID and Correspondence ID from your most recent Revenue NSW correspondence.

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

  • your AUSkey, which is a secure login that identifies you when you use participating government online services on behalf of a business. We do not permit intermediaries to use AUSkey to log in on behalf of clients. You can find more information about AUSkey on the Australian Taxation Office site and information about registering for an AUSkey on the Australian Business Register site.

Last updated: 12 June 2018