Lodge your annual reconciliation (e-AR)
Employers liable for payroll tax must lodge an electronic annual reconciliation (e-AR) online via Payroll Tax Express (PTX Express).
The process is designed to reconcile all taxable wages and any payroll tax liability payments, excluding penalty and interest, made during the financial year. It should take approximately 30 minutes to complete.
A monthly return for June is not required. Instead, the taxable wages for the June period are included in the annual wage amount you provide in the e-AR.
Key dates
Your annual return must be lodged by 21 July each year. This is also the due date for payment. If that day falls on a weekend, it is due the next business day. There are no extensions available.
The e-AR is available from the middle of June until late in the following financial year.
If we have not received your completed annual reconciliation and payment by the due date, penalty tax of up to 25% plus interest may apply from the due date.
Before lodging your annual reconciliation
To ensure your reconciliation is completed correctly, update your records via PTX Express prior to lodging.
If you have changed employer type during the financial year or ceased to employ, you can make changes via the 'update your records' tab in PTX Express and we will endeavour to update your records before you lodge your annual reconciliation.
Steps to lodge
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Gather supporting information
You will need the following to lodge your annual reconciliation:
- login details
- customer number
- group number, if applicable
- employer type
- ABN
- Victorian and interstate reconciliation periods
- a breakdown of Victorian wages into taxable components for the year
- if you are a regional employer, a breakdown of your Victorian wages into total taxable components for regional and non-regional employees
- if you are the designated group employer, a breakdown of the group Victorian wages into taxable components for the year
- the total of any interstate wages paid
- the amount of any Victorian primary tax paid for the period of the reconciliation
- if you are the designated group employer, interstate wages and tax paid in Victoria for all members of the group
- if you pay fringe benefits, your fringe benefits tax (FBT) return for the same financial year
- estimated Victorian and interstate wages for the following year.
If you are the designated group employer, you will also need:
- group Victorian and group interstate reconciliation periods
- a total of all payments made by the ordinary members in the group
- estimated group Victorian and estimated group Australian wages for the next financial year
- Victorian and interstate wages and tax paid in Victoria for all members of the group
- for each regional employer in your group, the Victorian and interstate wages for regional and non-regional employees and tax paid in Victoria.
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Complete your calculations
Our wages worksheet can help you calculate your total taxable wages.
Taxable wages up to 30 June are included in that financial year's annual reconciliation.
If you have questions, please contact us.
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Lodge your e-AR
- Log in to PTX Express. If you have forgotten your password, simply follow our instructions and a new password will be emailed to you. The system automatically logs you out after 30 minutes of inactivity. To access your e-AR again, simply log back in.
- Select 'Annual Reconciliation' from the menu. Ensure the relevant financial year is displayed.
- Select 'Begin' from the 'Actions' field. Your data up to the last completed page is automatically saved when you use the 'Next' button or the 'Save & Exit' button. You can exit at any stage and come back to it later.
- Review your details, including your employer type and your employing period during the financial year.
- Enter your wages.
- Review your payroll tax payments made during the financial year for the reconciliation period. If any payment details are incorrect or incomplete, change the total amount at the bottom of the payments list and provide discrepancy details in the corresponding text box.
- Review the calculation for your amount of tax payable or amount overpaid.
- Lodge your e-AR by selecting the 'Lodge' button on the 'Lodgement' page. Once you have completed and lodged your e-AR, you will be issued with a lodgement number and information about payment options. The lodgement number confirms that we have received your e-AR.
- If you wish to print your e-AR select 'Annual Reconciliation' and you will be taken to the relevant year’s e-AR screen. Click on the 'View PDF Summary' link in the 'Actions' column corresponding to your relevant return, which will now be displayed. To print, use your internet browser's 'Print' button. Close this window by using the 'X' button and return to the relevant year’s e-AR screen.
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Pay your liability
If your return calculation resulted in an increased tax liability, use the 'Pay' link in the 'Actions' column to show the outstanding amount and payment options ('Pay Online' and 'Other Payment Options'). We recommend paying your liability online.
Payment options are displayed once you have lodged your return. A unique reference number is supplied with each reconciliation. The quickest and simplest way to pay is online through PTX Express using our secure Westpac online payment option.
Help to lodge your e-AR
Watch a video about lodging your electronic annual reconciliation.
If you require help at any stage, use the help file within PTX Express or contact us.
Making changes after lodging your e-AR
Once you have lodged your e-AR, you can make changes up until the following May by lodging a replacement e-AR via PTX Express. You do this by selecting the 'Annual Reconciliation' button in the navigation bar to access the e-AR page, and from here use the 'Edit' link in the 'Actions' column of your relevant return.
The 'Employer Details' page contains your previously lodged content. To start changing this data, use the 'Next' button until you reach the section you want to alter.
Please note that changing data in certain sections may force you to review all subsequent sections. For example, if in your initial return you indicated that you paid no FBT and in your updated return you indicate that you do pay FBT, this will change your Victorian wages and your liability calculation. You will therefore have to review all sections from 'Victorian Wages' on.
Once you have made changes, you must go to the 'Lodgement' page and use the 'Lodge' button. This will send a replacement return to us. The relevant year’s e-AR page will then show the record of the replacement return being lodged and its lodgement number.
If you want to make changes for other financial years, you need to write to us explaining why and include the amended wage details.
Last modified: 12 March 2025
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