Report changes to your business
Employers registered for payroll tax in New South Wales must report certain changes to Revenue NSW. Learn about what you need to report and how to report.
To ensure your business receives the correct letters and notices about your payroll tax you must tell us about certain changes to your business.
Advising us about changes will also help your business pay the correct amount of payroll tax by the due date. This is important because errors may result in the underpayment of payroll tax.
Interest will be imposed on any underpayments or overdue payments. Your business may also be liable for penalty tax.
In some cases an error may lead to an overpayment of payroll tax. If this occurs your business may be entitled to a payroll tax refund.
Business details
You must ensure that Revenue NSW has current contact details for your business.
These details include:
- The name, phone number and email address of the person authorised by your business to discuss your payroll tax.
- The address, location of records address, and the postal address of your business, and
- Business name.
You must maintain these details in your Payroll Tax Online account.
How to update business details online
- Log-in to Payroll Tax Online with your Client ID and Correspondence ID.
- Select the “Change of details” section in the left-hand menu.
- Complete the required information and select “Submit”.
You may add new authorised representatives on Payroll Tax Online.
Confirmation that your new details have been saved will appear in green on the same page.
How to remove an authorised representative
Email [email protected] to remove an authorised representative from your account.
Your Correspondence ID is only valid for 16 months. Contact us during business hours if you do not have a Client ID or Correspondence ID.
Payment frequency
If your annual payroll tax liability for NSW remains under $20,000 you can lodge and pay annually. You also have the option of lodging annually and paying monthly.
Once your annual payroll tax liability for NSW passes over $20,000 you must lodge annually and pay monthly.
How to change from monthly to annual payments
Email [email protected] if your business wants to change from monthly to annual payments.
Your email will need to include:
- your Client ID (also include in the subject line of the email)
- your business name
- the effective date of the change (e.g. DD/MM/YYYY), and
- the reason for changing.
How to change from annual to monthly payments
- Log-in to Payroll Tax Online.
- Select “Payment frequency” in the left-hand menu.
- Select “Submit”.
Confirmation that your new payment frequency has been saved will appear in green on the same page.
Payroll tax grouping
You must ensure that Revenue NSW has the current grouping status of your business.
Your grouping status will change if your business joins or leaves a group.
There are different ways businesses can be grouped for payroll tax. Read the grouping page for more details.
You must maintain these details in your Payroll Tax Online account.
How to update grouping details online
- Log-in to Payroll Tax Online.
- Select “Change of group details” in the left-hand menu.
- Complete the grouping information and select “Submit”.
Confirmation that your new grouping status has been saved will appear in green on the same page.
Changes to an approved exclusion
If your business has an approved exclusion from a payroll tax grouping you must inform us immediately of any changes that may impact your eligibility for the exclusion.
Email [email protected] to advise us of changes, such as changes to:
- trading or financial connections
- the sharing of resources
- ownership, and/or
- control and decision-making.
Read more about exclusion from a payroll tax grouping.
Wages
Employing interstate
If your business begins to employ workers in other Australian states/territories you must include the interstate wages paid in your NSW payroll tax returns from the date your business starts employing in other states/territories.
Enter interstate wages under “Interstate wages” when completing your returns in Payroll Tax Online. Ensure you separate the NSW wages and the interstate wages paid.
If your business has ceased to employ in other Australian states/territories, you can cease to report the wages in your returns.
Read the interstate wages page for more information.
Resume paying wages in NSW
You can re-activate your payroll tax registration in NSW if:
- your payroll tax registration was cancelled, and
- your Australian wages have exceeded the monthly threshold for the current financial year, and
- your ABN has not changed.
To re-activate your registration complete our registration form. If you do not have an ABN or an Australian bank account, or your ABN has changed, email [email protected] to request a manual registration form.
Employer exemptions
If your organisation has an approved payroll tax exemption you must inform us immediately of any changes, particularly to your organisation’s objects or non-profit status.
Email [email protected] to advise us of changes. These changes can also include amendments to:
- the constitution
- rules
- memorandum/articles of association, and/or
- the organisation’s name.
Read more about payroll tax exemptions for employers.