You may need to create an additional employer super contribution for several reasons, including, to pay:
an additional percentage on top of the SGL percentage.
This may be RESC (Reportable Employer Super Contribution).
super on a component that you want to exclude from the Maximum Contribution Cap (or maximum contribution base (MCB)), e.g. Company Paid Parental Leave.
Select the components you want to exclude from the Maximum Contribution Cap and untick Apply SGL.
The most common calculation for Superannuation is a Percentage, meaning that the selected components are multiplied by the nominated percentage. This is the calculation this article will cover.
There are three steps to setting and using an Employer Contribution.
Create the Employer Contribution
Attach the Contribution to a Fund
Attach the Contribution to the Employee
Once the Contribution has been created, review the Superannuation File and General Ledger Batch to see if the Contribution needs to be included.
Additional Employer Contribution
Go to Payroll, Maintenance, Superannuation, Employer Contribution.
Click Add to create an Employer Contribution. Alternatively, you can copy an existing Contribution, using right-click and Copy.
Enter a Code and Description.
Select Percentage as the Employer Contribution Type.
Enter the Percentage Deduction to use as the calculation basis.
The SGL Percentage is the ATO's nominated percentage.
Tick Apply SGL Exceptions if you want to apply the SGL criteria, e.g. Maximum Contribution Cap.
Complete any other required fields in Calculation Information.
Under STP Phase 1 & 2, tick Include in STP Reporting, if applicable. Then select either Super Guarantee (SGL) or Reportable Super (RESC).
Select the Calculation Parameters tab and select the components to use as the basis of your super calculation.
Pay Components - select the required components.
Leave Reason - use Select to include existing Leave Reasons in the calculation. The button is available if Other Leave is selected in Pay Components. Super will calculate when Other Leave is used in a transaction with one of the nominated Leave Reasons.
Addition & Deduction Codes - either:
Nominate specific codes - use Select to select the codes and ensure Included is ticked
Include all and specify exclusions - tick the All box (e.g. All Additions Before Tax), then use Select to select the exclusions and ensure Included is unticked.
User Defined Leave - Select to include User Defined Leave in the calculation. The button is available if User Defined Leave is selected in Pay Components.
Click OK to save.
Attach to a Fund
Go to Payroll, Maintenance, Superannuation, Funds.
Edit the required Fund.
On the Employer Contributions tab, click Select and include the new Contribution created above.
Click OK to save. Repeat for any other Funds that require the contribution.
Attach to the Employee
Go to Payroll, Maintenance, Employees, Employees.
Edit the employee and select Superannuation Details.
Under Superannuation Contributions, click Add and select the new Employer Contribution created above.
Apply SGL will be automatically ticked if it was ticked in the Employer Contribution.
Tick Primary Contribution if applicable.
An employee can have multiple Primary Contributions.
Primary Contributions are allocated to the Primary column in Super Process and Super Clearing.
When Primary Contribution is unticked, the Employer Contribution will be allocated to the additional column.
If the Contribution is RESC, ensure Reportable Super is ticked. This will be automatically ticked if you selected Reportable Super (RESC) on the Employer Contribution.
Use the Allocations to allocate a portion of the Contribution to the fund. To allocate all of the Contribution to the fund, enter 100.
Click OK to save the Contribution.
If required, amend any other employer contributions.
OK to save the employee.
Where an employee has multiple employer contributions, the superable earnings will be calculated for each contribution separately. This means when you look at superable earnings in reports, it will be doubled for the employee if the employer contributions are calculated on the same components, e.g. where you pay an additional percentage. The Qualifying Earnings (QE) in STP will only include the components marked as QE once.