Skip to end of banner
Go to start of banner

05.02 New Pay Code Types and Reporting Categories (Australia)

Skip to end of metadata
Go to start of metadata

You are viewing an old version of this page. View the current version.

Compare with Current View Page History

« Previous Version 2 Next »

Single touch payroll submissions to the ATO contain more detailed information than was included on the old PAYG Summaries.  As such the PAYG Summary Section does not contain many of the options that will need to be used in STP.

Due to the much larger set of options, we have taken the opportunity to review Pay Code Types, implement a new Reporting Category to replace the old PAYG Summary Section and change how Pay Codes interact with the new Reporting Category field.


Pay Code Type Changes

The main changes to Pay Code Types are:

  1. Addition of three new Pay Code Types.
    1. The most significant change for most clients is to split the old Salary Sacrifice Pay Code Type (R) into a pre-tax deductions for non-superannuation items and a new Pay Code Type (U) specifically for salary sacrificed superannuation.
    2. The other two new Pay Code Types are for processing payments and the associated withholding for which Synergetic doesn’t calculate the withholding but which need to be reported via Single Touch Payroll. For example JDPA or Working Holiday Maker. Based on what we know of our clients we don’t anticipate many of our users needing these new codes but they are included for completeness.
  2. Change the wording of some Pay Code Type descriptions
  3. Reflect regional differences in the descriptions.


The new list of Pay Code Types and their descriptions is:

Code

Description (Australia)

Old Description

NNormal PaymentNormal Pay
RDeduction - Pre-Tax (non-superannuation)Salary Sacrifice
LAllowance - TaxableTaxable Allowance
TWithholding AdjustmentTax Adjustment
HWithholding Adjustment - HELPHELP Tax Adjustment
AAllowance - Non-TaxableNon-Taxable Allowance
DDeduction - After-Tax (non-superannuation)Other Deduction
SSuperannuation - Employee Voluntary After-TaxEmployee Contributed Super
ESuperannuation - Employer ContributedEmployer Contributed Super

New

Superannuation - Salary SacrificeNew
ZOther Payment - TerminationTermination Pay

New

Other Payment - GrossNew

New

Other Payment - WithholdingNew

Note: Code is not seen in the interface, it is included for reference when doing backend queries and reports.


The New Reporting Category Field

The New Reporting Category field replaces the old PAYG Summary Section. 

For clients needing to run a PAYG Summary or EMPDUPE file, Reporting Categories are mapped behind the scene to allow for these processes to run during the transition to STP.


Important things to know about Reporting Categories:

  • Reporting Category replaces the old PAYG Summary Section
  • All Pay Codes will need to have a Reporting Category selected 
  • Only relevant options for Reporting Category are shown based on the Pay Code Type and the country.
    • For example if an Australian client user is adding a Pay Code with a Pay Code Type of ‘Normal Pay’ they would not see non-relevant Reporting Categories such as Union Fees or any of the NZ specific codes.
    • Similarly, a New Zealand client user would only see relevant IRD reporting sections based on the Pay Code Type.
  • When selecting a Pay Code Type, the Reporting Category will be set to a default value based on what we anticipate is the most common options for that pay code type.  
  • The upgrade to V69 will attempt to set Reporting Category values but they will need to be reviewed before reporting through STP and whenever a user creates a new pay code.
  • Important notes with Salary Sacrifice pay code types in V68 and the V69 migration
    •  There are now two distinct categories of pre-tax deduction whereas in earlier version there were only one.  When the migration takes place, any Salary Sacrifice pay codes that have a PAYG section of 'Reportable Super Contribution'  will be changed to a 'Superannuation - Salary Sacrifice' pay code type.  If the PAYG section is NOT 'Reportable Super Contribution'  then it will be considered  a 'Deduction - Pre-Tax (non-superannuation)'.


The list of reporting sections for Australian clients will be (wording is based on ATO descriptions):

New Reporting Section

Equivalent Old PAYG Summary Section

Not ReportedNew
Individual - GrossGross Payments
Individual - WithholdingNew
Allowance - CarAllowances
Allowance - LaundryAllowances
Allowance - MealAllowances
Allowance - OtherAllowances
Allowance - TransportAllowances
Allowance - Travel and AccommodationAllowances
Reportable Employer Super ContributionReportable Employer Super Contribution
Superannuation GuaranteeNew
CDEP PaymentOther Income
Exempt Foreign Employment IncomeOther Income
Foreign Employment Income - GrossOther Income
Foreign Employment Income - WithholdingOther Income
Holiday Maker - GrossOther Income
Holiday Maker - WithholdingOther Income
JPDA - GrossOther Income
JPDA - WithholdingOther Income
Labour Hire - GrossOther Income
Labour Hire - WithholdingOther Income
Other Specified Payments - GrossOther Income
Other Specified Payments - WithholdingOther Income
Voluntary Agreement - GrossOther Income
Voluntary Agreement - WithholdingOther Income
Deduction - Union or Professional Association FeeUnion Fees
Deduction - Workplace GivingUnion Fees
Lump Sum Payment ATermination Pay A
Lump Sum Payment BTermination Pay B
ETP - Tax-Free ComponentTermination Pay C (Not on PAYG)
ETP - Taxable ComponentTermination Pay C (Not on PAYG)
ETP - WithholdingTermination Pay C (Not on PAYG)
Lump Sum Payment DTermination Pay D
Lump Sum Payment ETermination Pay E


Reporting Category options for each Pay Code Type. Highlighted reporting section is the default for that pay code type.  When the migration to V69 takes place the default reporting category for that pay code type will  be chosen.

Pay Code TypeReporting Section
Pay Code TypeReporting Section
Allowance - Non-Taxable






Allowance - Car
Allowance - Laundry
Allowance - Meal
Allowance - Other
Allowance - Transport
Allowance - Travel and Accommodation
Individual - Gross
Not Reported
Allowance - Taxable





Allowance - Car
Allowance - Laundry
Allowance - Meal
Allowance - Other
Allowance - Transport
Allowance - Travel and Accommodation
Individual - Gross
Deduction - After-Tax (non-superannuation)

Deduction - Union or Professional Association Fee
Deduction - Workplace Giving
Not Reported
Deduction - Pre-Tax (non-superannuation)





Deduction - Union or Professional Association Fee
Deduction - Workplace Giving
Individual - Gross
Lump Sum Payment A
Lump Sum Payment B
Lump Sum Payment D
Lump Sum Payment E
Normal Payment









Allowance - Car
Allowance - Laundry
Allowance - Meal
Allowance - Other
Allowance - Transport
Allowance - Travel and Accommodation
Individual - Gross
Lump Sum Payment A
Lump Sum Payment B
Lump Sum Payment D
Lump Sum Payment E
Other Payment - Termination





ETP - Tax-Free Component
ETP - Taxable Component
Individual - Gross
Lump Sum Payment A
Lump Sum Payment B
Lump Sum Payment D
Lump Sum Payment E
Other Payment - Gross













CDEP Payment
ETP - Tax-Free Component
ETP - Taxable Component
Exempt Foreign Employment Income
Foreign Employment Income - Gross
Holiday Maker - Gross
Individual - Gross
JPDA - Gross
Labour Hire - Gross
Lump Sum Payment A
Lump Sum Payment B
Lump Sum Payment D
Lump Sum Payment E
Other Specified Payments - Gross
Voluntary Agreement - Gross
Other Payment - Withholding





ETP - Withholding
Foreign Employment Income - Withholding
Holiday Maker - Withholding
JPDA - Withholding
Labour Hire - Withholding
Other Specified Payments - Withholding
Voluntary Agreement - Withholding
Superannuation - Employee Voluntary After-TaxNot Reported
Superannuation - Employer Contributed

Not Reported
Reportable Employer Super Contribution
Superannuation Guarantee

Superannuation - Salary Sacrifice

Note: salary sacrificed superannuation

would always be included in RESC as well as

reducing the selected reporting category

Individual - Gross
Lump Sum Payment A
Lump Sum Payment B
Lump Sum Payment D
Lump Sum Payment E
Withholding AdjustmentIndividual - Withholding
Withholding Adjustment - HELPIndividual - Withholding
  • No labels