Australian Payment Summaries - Data Setup Guide

Australian Payment Summaries - Data Setup Guide

Reports | Report Groups | PGPRTAXA | Australian Payment Summaries

Summary

This topic is a setup guide for allowances and deductions to ensure that data is correctly reported in the Australian Payment Summaries.


Allowance records	Allowance groups for CDEP, Exempt Foreign Employment Income and RFBA should contain only allowances with the settings shown in the following table:
Field		CDEP	Exempt Foreign Employment Income	Other Allowances**	RFBA*
Type		A. Allowance	Any	A. Allowance	A. Allowance
Paying		Yes	Yes	Yes	No
Taxable		Yes	Yes or No	Yes or No	Yes
Tax override		Yes	Yes or No	Yes or No	Yes or No
Tax override type		CDEP	Not CDEP	Not CDEP	Not CDEP
Tax deductible (print on Payment Summary)		No	No	Yes	No
Superannuation allowance		No	No	No	No
*The ATO have added a new field to identify whether the Reportable Fringe Benefit amount (RFBA) paid to the employee is in relation to a payer that is exempt from paying Fringe Benefits Tax under section 57A of the FBTAA 1986. To help you comply PayGlobal has modified the Fringe Benefit fields on the Report Setup form of the PGPRTAXA090A and PGPRTAXA093A reports. If you are an employer that needs to comply with producing two payment summaries for your employees, you must work through the following checklist: Ensure you have at least two Allowance records set up, one for RFBA that is exempt FBT and another that is for RFBA that is not FBT exempt. Ensure you have two Allowance groups - one for RFBA that is exempt FBT and another that is for RFBA that is not FBT exempt and these contain the correct Allowance(s). The RFBA values you import into a pay as part of EOFY procedures is aligned to the correct Allowance code(s) and is the exact amount to be reported, as the report no longer provides the gross-up calculation or the RFBL check.
** Other allowances make up the Total allowances field and the data displayed in the 'blank space' of the payment summaries. To help you determine applicable settings for these allowances, refer to http://www.ato.gov.au/content/18499.htm.


Deduction records
Field		Union	Workplace giving	Other deductions
Type		D. Standard Deduction	D. Standard Deduction	D. Standard Deduction
Taxable		No	Yes or No	Yes or No
Tax deductible (Print on Payment Summary)		N/A (Automatically printed on Payment Summary)	N/A (Automatically printed on Payment Summary)	Yes
Deduction Class		U. Union deduction	W.Workplace Giving	Not U. Union deduction or W. Workplace Giving (should be left blank)
Reportable fringe benefit*		No	No	No
Superannuation deduction		No	No	No
* The Reportable fringe benefit field is accessible only to clients who use the Fringe Benefit module (Company Settings \| FB employer type = PBI, HOSP or REB).