Definition
Use this link to go to the help topic defining employer types.
Information required
If you have changed status from non-group to group or vice versa, or from one group to another group, you are required to notify the SRO in the Review Details page by entering the correct Victorian and interstate reconciliation period(s) and the correct Group Customer ID (if applicable).
Completing multiple annual reconciliations
Below are examples to help you complete your Annual Reconciliation(s) taking into account your change of status. You will need to complete two reconciliations reflecting the correct dates of change. Please ensure you print off a copy of each Annual Reconciliation statement for your own records.
For information on how to lodge an additional return please review the help link titled Additional Reconciliation Period.
Example 1 - Non-group to group or vice versa
For the period 1 July 2023 to 31 December 2023, you were a non-group employer and then on 1 January 2023, you joined a group as an ordinary member. You will need to:
- Complete an Annual Reconciliation for employer type 'Non Group Employer' for the period 1 July 2023 to 31 December 2023, providing only financial information relating to this period. The electronic Annual Reconciliation (e-AR) program will automatically perform the calculation for you. The basis of the calculation, including the pro-rata deduction, tax payable, tax paid, and result are all displayed.
THEN
- Complete an Annual Reconciliation for employer type 'Ordinary Member of Group' for the period 1 January 2024 to 30 June 2024, providing only financial information relating to this period.
To complete the Annual Reconciliation as an ordinary member of a group you will need a Group Customer Number or ID. If you do not know your Group Customer Number, first contact the Designated Group Employer. If you are unable to get this information from them, please enter your own Customer ID.
Example 2 - Group to group
For the period 1 July 2023 to 31 December 2023 you were an ordinary member of a group and then on 1 January 2024, you joined another group again as an ordinary member of a group. You will need to do the following:
- Complete an Annual Reconciliation for employer type 'Ordinary Member of Group' for the period 1 July 2023 to 31 December 2023, providing only financial information relating to this period.
THEN
- Complete an Annual Reconciliation for employer type 'Ordinary Member of Group' for the period 1 January 2024 to 30 June 2024, providing only financial information relating to this period. If you do not know your Group Customer Number or ID, first contact the Designated Group Employer. If you are unable to get this information from them, please enter your own Customer ID.
Example 3 - Establishing a new group where you are the designated group employer
Example
For the period 1 July 2023 to 31 December 2023, you were a non-group employer and then on 1 January 2024, you are the Designated Group Employer. You will need to:
- Complete an Annual Reconciliation for employer type 'Non Group Employer' for the period 1 July 2023 to 31 December 2023, providing only financial information relating to this period. The e-AR program will automatically perform the calculation for you. The basis of the calculation, including the pro-rata deduction, tax payable, tax paid, and result are all displayed.
THEN
- Complete an Annual Reconciliation for employer type Designated Group Employer for the period 1 January 2024 to 30 June 2024, providing only financial information relating to this period and ensuring you include financial details for all members for the relevant period. The e-AR program will automatically perform the calculation for you. The basis of the calculation, including the pro-rata deduction, tax payable, tax paid and result are all displayed. Please note that to complete the Annual Reconciliation as Designated Group Employer you will need an Employer Group Number. If you do not know your Group Employer Number please enter your own Customer ID.
Assistance
If you need more information on this topic, contact our payroll tax enquiry service on 13 21 61.