Page Comparison

Column

Description

Payment Date

Displays the payment date of the pay batch in which the payee accrued superannuation or had a superannuation deduction deducted from earnings.

Employer Contribution

Displays Yes if the listed superannuation transaction is an employer contribution (i.e. superannuation guarantee, award, employer additional).

Displays No if the listed superannuation transaction is a salary sacrifice contribution or a contribution from the payee’s net earnings.

Fund Name

Displays the name of the superannuation fund to which the listed transaction corresponds.

Policy Number

Displays the payee’s fund membership number for the fund identified in the Fund Name column.

Rate Rule

Displays the name of the contribution rate rule that was used to affect the listed transaction.

This is blank if the listed transaction resulted from a superannuation deduction from gross or net earnings.

Job Order

Displays the job order number to which the listed transaction corresponds.

This is blank if the listed transaction resulted from an accrual on pay items that are not job-related, such as manual pay items, leave items that originated from a leave request or from a superannuation deduction from gross or net earnings.

Contribution Type

Displays the type of employer contribution that the listed transaction represents. This can be one of the following:

• Super Guarantee – indicates that the transaction contributes towards the superannuation guarantee amount

• Award – indicates that the transaction contributes to an accrual mandated by an award/industrial agreement

• Employer Additional – indicates that the transaction contributes towards additional superannuation paid by the employer over and above any mandated superannuation guarantee or award amount.

This is blank if the listed transaction resulted from a superannuation deduction from gross or net earnings.

Agreement Name

If the listed transaction has a contribution type of Award, this column displays the name of the pay agreement to which the transaction corresponds.

For all other contribution types, this column is blank.

Contribution Basis

Displays the type of contribution basis that applies to the contribution rate rule or payee super deduction to which the listed transaction is linked.

This can be one of the following:

• Percentage – indicates that the accrual was based on a percentage of earnings

• Fixed – indicates that the accrual was based on a fixed amount per period

• Greatest Amount – indicates that the accrual was based on a percentage of earnings or a fixed amount, whichever amount is greater.

Contribution Basis Applied

If the contribution basis for the listed transaction is Greatest Amount, this column displays the actual contribution type that was applied based on whichever contribution basis produced the greatest accrual amount (Percentage or Fixed).

This is blank if the contribution basis for the transaction was not Greatest Amount.

Fixed Period

If the listed transaction is an employer superannuation transaction and the contribution basis or contribution basis actually applied is Fixed, this column displays the type of period to which the fixed accrual applies.

This can be one of the following:

• Pay Period – indicates the accrual is fixed per pay period

• Week – indicates that the accrual is fixed per week

• Day Worked – indicates that the accrual is fixed per day worked

• Hour Worked – indicates that the accrual is fixed per hour worked.

This is blank if the listed transaction did not accrue a fixed amount or if the transaction corresponds to a payee super deduction.

Rate Value

Displays the percentage or fixed accrual value for the listed transaction.

For example, if the contribution basis is Percentage, a value of 9.5 indicates that the accrual was at a rate of 9.5% of superable earnings. If the contribution basis or contribution basis applied was Fixed, a value of 100.00 indicates a fixed accrual of $100.00.

Gross Earnings

Displays the gross earnings amount that the payee earned, thereby triggering the listed transaction.

For example, if the transaction is linked to a job order, this column displays the gross earnings for that job order. If the transaction is linked to a manual pay item, this column displays the gross earnings for the manual pay item.

This is blank if the listed transaction corresponds to a payee super deduction.

Superable Earnings

Displays the portion of the gross earnings amount on which superannuation is calculated.

This is blank if the listed transaction corresponds to a payee super deduction or a fixed accrual.

Superable Earnings Pay Code Group

Displays the name of the pay code group that defines the superable earnings for the listed transaction.

This is blank if the listed transaction corresponds to a payee super deduction or a fixed accrual.

Pay Code Group Validity Period

Displays the validity start and end dates of the pay codes group that defines the superable earnings for the listed transaction.

This is blank if the listed transaction corresponds to a payee super deduction or a fixed accrual.

Calculated On

If the listed transaction corresponds to a payee super deduction where the contribution basis is a percentage, this column displays Gross or Net to identify if the contribution percentage is based on gross or net earnings.

This is blank if the listed transaction corresponds to an employer contribution or a payee super deduction that has a fixed contribution amount.

Reduces Superable Earnings?

If the listed transaction corresponds to a payee super deduction, this column displays one of the following:

Yes – indicates that the deduction reduces the payee’s superable earnings and therefore the payee’s employer contributions are calculated on the reduced amount after the deduction has been deducted from the payee’s earnings.

No – indicates that the deduction does not reduce the payee’s superable earnings and therefore the payee’s employer contributions are calculated before the deduction is taken from the payee’s earnings.

This is blank if the listed transaction corresponds to an employer contribution.

Contribution Amount

Displays the amount of superannuation the payee accrued because of the listed transaction.

Alternatively, if the payee’s contributions have reached or exceeded the quarterly superannuation cap, this column displays Quarterly Contribution Cap Reached to indicate that the cap has been reached and therefore no contribution was accrued.