Pay Adjustments and the Superannuation Guarantee

This article is about Humanforce Payroll. For help with Humanforce Workforce Management, start here.

In this article, we'll cover the validation rules that apply to Pay Adjustments in relation to the super guarantee, and the rules that are applied to calculate the super guarantee payable.

Validation rules

There are 2 Super Guarantee validation rules for Pay Adjustments, as follows:

1. You can only manually enter Super Guarantee if the Pay Adjustment has
   • no reference to a previous pay process, or
   • reference to a previous pay process that falls in the current month.
2. For a Pay Adjustment that references a pay process that falls in a previous month, if negative gross condition occurs, you must manually enter Super Guarantee.

Humanforce Payroll will not send a negative amount via DMS.

Super Guarantee Calculation Rules

Humanforce Payroll applies the following Super Guarantee Calculation Rules:

1. Humanforce Payroll determines if Super Guarantee should be calculated for an employee by checking that the Monthly Super Guarantee Gross is greater than $450. If it is greater than $450 then Super Guarantee to be paid will be calculated.
   However, this excludes:
   • Gross from any reversal of a previous month 
   • Gross of any adjustment which references a pay process in a previous month with Super Guarantee.
     
     
2. Calculating Super Guarantee for the employee will only apply the Super Guarantee percentage on the OTE components of the Monthly Super Guarantee Gross, then reduce any previously paid Super Guarantee paid in the month, as follows:
   
   
   • 2(a) Monthly OTE gross = sum of all ‘OTE gross’ for each pay period in the month
     • OTE Gross = Sum of all OTE amounts in the Employee Payroll Transaction Items belonging to the pay process, excluding:
       • OTE amounts of any reversal of previous month 
       • OTE amount of any adjustment which references previous month with SG.
         
         
   • 2(b) Calculate Super Guarantee percentage (eg. 10.5%) on result of above.
     
     
   • 2 (c) Previously paid Super Guarantee in the month = Total for each pay period:sum of Super Guarantee amount in Employee Payroll Transaction Items excluding:
     • any Super Guarantee in transaction on its own 
     • any Super Guarantee in reversal of previous month 
     • any Super Guarantee of adjustment which references previous month with SG
       
       
   • 2(d) Super Guarantee for the employee on Pay Slip 1 = 2(b) – 2(c).