Payroll Reporting (Payroll NZ)

Report Name

Description

ACC Employer Levy Liability

Reports on the ACC employer levy liabilities by pay company and ACC industry code.

For each pay company and ACC industry code, the report shows a list of the payees whose earnings are linked to the corresponding industry code, their total earnings that are liable for the ACC employer levy and the ACC employer levy premium that is payable on those earnings.

Accrued Leave Balance Report

Reports leave accrual and entitlement balances by leave type and payee. The report shows the following information for each leave type that is included on the report:

• payee details (name, payee and candidate numbers, agency office, pay group, employment type)

• accrual balance

• entitlement balance

• type of value accrued (hours or wages)

• combined cost of accrual and entitlement balance (not applicable to leave types with an apply to type of days or those leave types that accrue a fixed number of hours or days)

• average rate of accrual (not applicable to leave types with an apply to type of Days or Wages and leave types with an accrual type of Percentage or Bank)

• year in which the leave entitlement must be taken (if applicable)

• job order and client details (if the accrual is attributable to a specific job).

As in the Leave module, the leave accrual cost shown on the report is the sum of the average accrual rate multiplied by the number of units accrued per instance of accrual. For example, if 2 hours of leave have been accrued during a single week and the accruals were triggered by pay code X, which has a pay rate of $32.50 per hour, and pay code Y, which has a pay rate of $35.95 per hour, the resulting cost of accrual would be as follows:

2 x ((32.50 + 35.95)/2) = $68.45

If the following week another 2 hours is accrued and the accrual is triggered by pay code Y and pay code Z, which has a pay rate of $33.00 per hour, the accrual cost for the second week would be:

2 x ((35.95+33.00)/2) = $68.95

Therefore, the combined cost of the leave accrued at the end of the second week, assuming no leave had been taken or paid out in the interim, would be as follows:

68.45 + 68.95 = $137.40

Note that when leave is paid when taken, the resulting reduction in the accrual cost balance is calculated using the accrual rate. But when leave is cashed out or paid out at termination, the resulting reduction in the accrual cost balance is calculated using the leave rate type that is used by the leave deduction rule that triggers the payment.

For example, in the scenario described above if the payee takes 2 hours leave after the second week of accrual, the accrual cost balance would be recalculated as follows:

$137.40 - (2 x ((32.50 + 35.95)/2)) = $68.95

However, if the payee were to cash out the two hours of leave instead of taking the leave and the applicable leave deduction rule that triggers the payment uses the payee rate, where the payee's rate is $33.55, the accrual cost balance would be recalculated as follows:

$137.40 - (2 x $33.55) = $70.30

Note also that manual adjustments to automatic leave payments in a pay batch can also affect the accrual cost balance calculation. For example, if the accrual quantity is adjusted the adjusted hours are assigned a rate that is equivalent to the rate of the automatic payment which, unless the automatic payment has been made using a FIFO rate, may not match the rate of the original accrual. That is because if there is a difference between the number of hours originally accrued and the number of hours paid as a result of the adjustment, the system cannot determine an original accrual rate for the adjusted hours and therefore defaults to using the payment rate to calculate to resulting reduction in the accrual cost balance.

If the report is run as a pay batch report, it is important to remember that at the Banked Leave Accruals stage the system accrues leave types that have an apply to type of Hours with Wage only. All other leave types do not accrue until the next pay batch stage, which is Leave Accruals. Therefore, when the report is run at the Banked Leave Accruals stage it does not factor in any accruals that will happen at the Leave Accruals stage. However, when the report is run at the Leave Accruals stage or any subsequent pay batch stage, the report factors in leave accruals from the Banked Leave Accruals and Leave Accruals pay batch stages.

When the report is run as a pay batch report, the entitlement balance shown on the report is inclusive of entitlement taken in the current pay batch (i.e. is equivalent to Entitlement Balance minus Entitlement Taken in Batch as shown in the Payee Pay Details in the pay batch).

Distribution of Funds

Reports on the earning and deduction amounts that need to be paid into various accounts as a result of processing one or more pay batches.

GST

Reports on payees who are registered for GST and the GST liability for each of those payees.

KiwiSaver Contributions Report

Reports on a pay company's KiwiSaver contributions liability, including employer and payee contributions and employer superannuation contributions tax (ESCT) that is payable on the contributions,

Negative Pay Total

Reports on payees who had a negative pay total in one or more pay batches.

Pay Oncost Report

Reports oncosts incurred as a result of paying earnings in one or more pay batches.

This report includes oncosts that are configured in Portal > Rates and Rules > Maintenance > Oncost only. It does not include costs calculated at the Wage Costs stage of the pay batch process such as superannuation, payroll tax, and WorkCover.

Payee Payroll – By Client

Reports the gross and net pay of payees who were paid in one or more pay batches.
Gross and net pay is broken down by pay code and client.

Payee Payroll - Detailed

Reports the gross pay, gross deductions, net pay and net deductions of payees paid in one or more pay batches.
Gross and net pay is broken down by pay code, quantity and rate.

The gross pay amount shown on this report is inclusive of reimbursements and taxable and non-taxable allowances.

The taxable income amount shown on this report is inclusive of all gross payments except the following:

• gross deductions

• reimbursements

• non-taxable allowances

The tax amount shown in this report is inclusive of the following:

• income tax

• Study and Support Training Loan (STSL) tax

• tax on lump sum A payments

• tax on lump sum B payments

• tax on employment termination payments (ETPs)

• deductions from gross or net earnings via deductions with a type of Extra Tax.

This report can be used in conjunction with the STP Pay Batch and STP EOFY Batch pre-submission and post-submission reports to aid with periodic and end of financial year reconciliation.

For more information, see Viewing the STP Pay Batch Reports and Viewing the STP EOFY Submission Reports.

Payee Payroll - Summary

Reports the gross pay, gross deductions, net pay and net deductions of payees paid in one or more pay batches.

The gross pay amount shown on this report is inclusive of reimbursements and taxable and non-taxable allowances.

The tax amount shown in this report is inclusive of the following:

• income tax

• Study and Support Training Loan (STSL) tax

• tax on lump sum A payments

• tax on lump sum B payments

• tax on employment termination payments (ETPs)

• deductions from gross or net earnings via deductions with a type of Extra Tax.

This report can be used in conjunction with the STP Pay Batch and STP EOFY Batch pre-submission and post-submission reports to aid with periodic and end of financial year reconciliation.

For more information, see Viewing the STP Pay Batch Reports and Viewing the STP EOFY Submission Reports.

Reimbursement

Reports reimbursements paid to payees in one or more pay batches, broken down by payee, batch number and reimbursement pay code.

Terminated Payees Report

Reports the following:

• which payees have been terminated during a given period

• the types of termination payments that must be paid to each terminated payee

• the amount payable for each termination payment type applicable to a payee

• the amount of tax to be withheld from the termination payments.

Deductions

Reports on deductions withheld from payees' earnings in one or more pay batches including:

• the type of deductions applied

• if the deductions applied to gross or net earnings

• the monetary value of the deductions.

Payment Method

Reports on the payment method applicable to payees within a pay batch and allows payroll staff to identify which payees must be issued cash or cheques.
A payee's payment method maybe reported as EFT, Cash, Cheque or Balancing Payment. Where the payment method for a payee is Balancing Payment, this indicates that the payee was not actually paid in the corresponding pay batch but the payee was processed in a pay batch to adjust their pay data in the system.

Unpaid Leave

Reports instances of leave that was processed in a pay batch but was unpaid. The report shows the following:

• the name and unique payee number of a payee who took leave during the reporting period that was not paid automatically in a pay batch

• the batch number that uniquely identifies the pay batch in which the leave request was processed

• the type of leave that was taken by the payee

• the date on which the leave occurred

• the reason for non-payment, which may be one of the following:

  • Entitlement balance condition not met

  • Employment date condition not met

  • Days job scheduled condition not met

  • Payee conditional variable condition not met.

A leave request can be unpaid due to multiple conditions not being met. Where this is the case, the report will show the first condition on the applicable Leave Taken deduction rule that is deemed to have failed when the system attempts to find an applicable Leave Taken deduction rule.