Whilst some payment types included in STP reporting can be negative (e.g. negative Residual Gross) the derived aggregated gross needs to be zero or greater. The ATO define the derived aggregated gross as:
Gross Amounts (Residual Gross)
+ Paid Leave Payment Amount
+ Payee Allowance Amount
+ Overtime Amount
+ Bonuses and Commissions
+ Director's Fees
+ Lump Sum Payment Amounts (Type W (return to work payment) only)
- Salary Sacrifice Amounts
To find what is causing the error you will need to review what has been reported to the ATO via STP Reporting for the employee and then correct the Year-to-Date earnings. To do this:
Go to Payroll, Transactions, Import and Export, STP Reporting.
Select the event that received the error.
Click Print Report in the bottom left corner.
Review the earnings for the employee(s) who received the error to find which reporting group(s) are causing the negative aggregated gross.
To find the component that is causing the error, go to Payroll, Reports, End of Year, STP YTD Report.
Run the report for the employee in question. This report will show the individual components that were paid to the employee in each STP Reporting Group. For more information on this refer to STP Year to Date Report.
Once you found the cause you can correct the error using Manual Calculation, see Process a Manual Calculation.
After entering the Manual Calculation and before proceeding with your Payroll Process you can review the Employee in STP Update to verify the values.
The cause of the error could be different for each occurrence and the fix that needs to be completed will also be different. Some possible causes could be:
Salary Sacrificing more than the components above total to
Reversing components that weren't paid in this financial year
If the error is caused due to reversing payments from the previous financial year, you should add the component via a Manual Calculation so that the YTD is zero or above and complete an STP Adjustment for the previous year. See the below article for more information:
If after reviewing this article you still require assistance, create a case online and reference this article.