Payroll Reporting (Payroll AU)

Report Name

Description

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.

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.

This report enables a pay company to extract the information required to complete the PAYG Payment Summary – Employment Termination Payment form (NAT 70996) which must be submitted to the ATO at the end of each financial year in which a payee's employment is terminated.

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.

Employee Benefits

Reports on employee benefit scheme contributions accrued on behalf of payees. It allows the pay company to determine the funds it must have available to pay the accrued contributions and identifies the scheme administrators to whom the contributions are to be paid.

Due to differing employee benefits eligibility factors across states, administrators and agreements, when running the Employee Benefits report the following must be selected in addition to any standard report filtering criteria:

• Pay Code Group for Wages

• Absences

The Pay Code Group for Wages determines the pay elements that are used to identify if a payee worked on a given day and therefore whether that day is included in the number of days worked. The number of days worked is used to establish a payee’s eligibility for a benefit. For example, if the pay code group includes a pay code of Normal, the system will determine any day on which the payee was paid against a pay code of Normal as a day that must be included in the No. of Days Worked in Reporting Period column on the report. This in turn can be used to determine if a payee is eligible to be paid the corresponding benefit type based on the number of days worked during the reporting period.

The Absences determine the absence type(s) that count towards the number days a payee was absent from work during the reporting period and therefore might affect the payee’s eligibility to be paid the corresponding benefit type based on the number of days the payee was absent from work.

New Payees

Reports on payees who have commenced employment within a given period to ensure that the information required to process payees' pay is available in the system and that the information has been entered into the system correctly.
Specifically, the report will enable payroll staff to check the following:

• if a PAYG payee has submitted a signed TFN declaration

• if a payee has a default superannuation fund and policy number.

A Payee record can have multiple sets of payee details, whereby only one set of payee details is valid at any given time. Where a Payee record referenced by the report has multiple sets of payee details that are valid throughout the reporting period, the report will reference the set of payee  details that are valid on the date that the report is run. This is because that will be the only set of payee details that can be updated on the Payee record if any information is missing or incorrect.

This report is not available for reporting at the Review stage of the pay batch process.

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.

Payroll Tax – Detailed

Reports on earnings subject to payroll tax in a selected payroll tax state, broken down by pay company, payee and pay code.

Payroll Tax – Summary

Reports on earnings subject to payroll tax in a selected payroll tax state, broken down by pay code.

Superannuation Accruals Report

Itemises payees’ employer and personal superannuation contributions for the period that you choose to report on. This report also identifies instances of superannuation accrual transfers from one fund to another.

This report can be used to help field enquires from payees about how their superannuation was accrued.

The report shows the following for each superannuation transaction that occurred during the reporting period:

• Transaction date (payment date of the pay batch in which the contribution was accrued or the date on which a transfer was triggered)

• Whether the transaction corresponds to an employer contribution or a personal contribution

• Name of the superannuation fund to which the contribution was accrued

• Policy number of the payee's superannuation policy for the superannuation fund to which the contribution was accrued

• Name of the superannuation contribution rate rule in FastTrack360 that triggered the accrual (not applicable to personal contributions arising from gross or net deductions)

• Job order number that identifies the job in which the payee accrued the contribution (not applicable for accruals on pay items that are not job-related, such as manual pay items, leave items that originated from a leave request or from personal contributions deductions from gross or net earnings)

• Contribution type (i.e. super guarantee, award, employer additional or transfer)

• Agreement name (applicable only if the contribution type is Award)

• Contribution basis that applies to the contribution rate rule or payee deduction that triggered the accrual (i.e. percentage, fixed amount, greatest amount)

• Contribution basis that was actually applied (percentage or fixed) to achieve the greatest contribution amount (applicable only if the contribution basis is Greatest Amount)

• Fixed period type (pay period, week, day worked, hour worked) to which the fixed contribution basis was applied (applicable only if a fixed contribution about was accrued)

• Rate at which the contribution was accrued (i.e. the accrual percentage or the fixed amount that was accrued, depending on the contribution basis)

• Gross earnings the payee received to trigger the accrual (not applicable to personal contributions from gross or net deductions)

• Superable earnings (subset of the gross earnings amount) on which the accrual amount was calculated (not applicable to fixed amount accruals and personal contributions from gross or net deductions)

• Whether the contribution amount was calculated on a percentage of gross or net income (applicable to personal contributions based on a percentage deduction from gross or net earnings only)

• Whether the contribution reduces the payee's superable earnings, thereby reducing the employer contribution amount that is required to meet the superannuation guarantee (not applicable to employer contributions)

• Contribution amount that was accrued or the label Quarterly Contribution Cap Reached if no accrual occurred due to the payee having already accrued up to the quarterly contribution threshold.

When the report is filtered by a payment date from/payment date to date range, the report shows superannuation transfer transactions that occurred in that date date range. If the report is not filtered by payment dates (i.e. it is filtered by pay period end dates only) then the report will include superannuation transfer transactions that occurred up until the latest pay period end date of any pay batch that is referenced by the report.

Superannuation Contributions

Reports on details that a pay company needs to report to superannuation funds when paying superannuation contributions accrued on behalf of payees including the following:

• details that identify the employer to the superannuation fund

• details that identify the payees whose contributions are being paid into the fund

• the contribution amounts being paid on behalf of each payee, broken down by contribution category (superannuation guarantee contribution amount, salary sacrifice contribution amount, employer additional contribution amount, payee contribution amount)

• details that identify the contribution period for which the superannuation contributions are being paid.

When the report is filtered by a payment date from/payment date to date range, the report shows superannuation transfer transactions that occurred in that date date range. If the report is not filtered by payment dates (i.e. it is filtered by pay period end dates only) then the report will include superannuation transfer transactions that occurred up until the latest pay period end date of any pay batch that is referenced by the report.

Superannuation Liability – Detailed

Reports on a pay company's superannuation liability broken down by the following:

• contribution category (superannuation guarantee contribution amount, salary sacrifice contribution amount, employer additional contribution amount, payee contribution amount)

• pay company

• agency office

• pay group

• payee.

Superannuation Liability – Summary

Reports on a pay company's superannuation liability broken down by contribution category (superannuation guarantee contribution amount, salary sacrifice contribution amount, employer additional contribution amount, payee contribution amount).

Tax Withholding

Reports on the amount of tax withheld from payees' earnings in one or more pay batches. This report allows a pay company to determine its withholding tax liabilities.

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.

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.

WorkCover – By Client

Reports information that is required by the Victorian WorkCover authority in relation to payees working under labour-hire agreements.
This report shows remuneration, which is rateable for the purposes of determining a WorkCover premium, paid to labour-hire payees on a per-client basis along with the address details of each client.

WorkCover – Detailed

Reports information required to be provided to WorkCover authorities at the start and end of a WorkCover policy period.
This report shows a breakdown of remuneration by Pay Company, WorkCover state, industry and payee.

WorkCover – Summary

Reports information required to be provided to WorkCover authorities at the start and end of a WorkCover policy period.
This report shows a breakdown of remuneration by WorkCover state and industry.