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        <a class="WebWorks_Breadcrumb_Link" href="payroll.9.1.htm#1175229">Paying your employees</a> &gt; <a class="WebWorks_Breadcrumb_Link" href="payroll.9.2.htm#1175229">Creating payroll categories</a> &gt; Superannuation Information window</div>
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      <blockquote>
        <div class="hm_ModuleHeading"><a name="1175229">Superannuation Information window</a></div>
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              <div class="gc_GraphicsHolderCell"><a name="1176388"><img id="1176336" class="Default" src="images/payroll.9.4.1.png" width="416" height="307" style="display: inline; float: none; left: 0.0; text-align: left; top: 0.0;" /></a></div>
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              <div class="trh_TableRowHeading"><a name="1176450">A</a></div>
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              <div class="t_TableBody"><span class="w_Widgets"><a name="1176452">Linked Expense Account</a></span> is the account to which you charge employer expense superannuation payroll categories (<span class="w_Widgets">Employer Additional</span>, <span class="w_Widgets">Productivity Superannuation</span>, <span class="w_Widgets">Redundancy Superannuation</span> or <span class="w_Widgets">Superannuation Guarantee</span>). The <span class="w_Widgets">Default Employer Expense Account </span>you specified when setting up payroll appears as the default.</div>
              <div class="t_TableBody"><a name="1176453">We recommend you create an expense account called Superannuation </a>Expense and select it as the linked expense account.</div>
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              <div class="trh_TableRowHeading"><a name="1176455">B</a></div>
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              <div class="t_TableBody"><span class="w_Widgets"><a name="1176457">Linked Payable Account </a></span>is the liability account to which the superannuation amounts accrue. The <span class="w_Widgets">Default Tax/Deductions Payable </span><span class="w_Widgets">Account </span>you specified when setting up payroll appears as the default.</div>
              <div class="t_TableBody"><a name="1176458">We recommend you create a liability account called Superannuation </a>Liability and select it as the linked payable account.</div>
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              <div class="trh_TableRowHeading"><a name="1176460">C</a></div>
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              <div class="t_TableBody"><a name="1176463">The </a><span class="w_Widgets">Contribution Type</span> may be <span class="w_Widgets">Employee Additional</span>, <span class="w_Widgets">Employer </span><span class="w_Widgets">Additional</span>, <span class="w_Widgets">Productivity</span>, <span class="w_Widgets">Redundancy</span>, <span class="w_Widgets">Salary Sacrifice</span>, <span class="w_Widgets">Spouse</span> or <span class="w_Widgets">Superannuation Guarantee</span>. Select the appropriate type from the list.</div>
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                      <div class="tb_TableBullet_inner"><a name="1176464">The </a><span class="w_Widgets">Salary Sacrifice (deduction)</span> contribution type is deducted from an employee’s gross pay, that is, before PAYG withholding tax is calculated. It reduces the employee’s gross taxable income.</div>
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                      <div class="tb_TableBullet_inner"><a name="1176465">The </a><span class="w_Widgets">Employee Additional (deduction)</span> and <span class="w_Widgets">Spouse (deduction)</span> contribution types are deducted from the employee’s net pay, that is, after PAYG withholding tax is calculated.</div>
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                      <div class="tb_TableBullet_inner"><a name="1176466">The </a><span class="w_Widgets">Employer Additional (expense)</span>, <span class="w_Widgets">Productivity (expense)</span>, <span class="w_Widgets">Redundancy (expense)</span> and <span class="w_Widgets">Superannuation Guarantee (expense)</span> contribution types are paid in addition to the employee’s gross pay.</div>
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              <div class="trh_TableRowHeading"><a name="1176468">D</a></div>
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              <div class="t_TableBody"><a name="1176470">If you want the superannuation amount accrued to appear on </a>employees’ pay advice, select the <span class="w_Widgets">Print on Pay Advice </span>option.</div>
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              <div class="trh_TableRowHeading"><a name="1176472">E</a></div>
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              <div class="t_TableBody"><span class="w_Widgets"><a name="1176474">Calculation Basis</a></span><span class="Emphasis" style="color: #000000; font-style: italic;"> </span>can be:</div>
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                      <div class="tb_TableBullet_inner"><span class="w_Widgets"><a name="1176475">User-Entered Amount per Pay Period</a></span> allows you to enter an amount at the time the pay is processed each pay period. Choose this option if the amount varies regularly. </div>
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                      <div class="tb_TableBullet_inner"><span class="w_Widgets"><a name="1176476">Equals x Percent of </a></span>allows you to enter a percentage of a payroll category (such as wage, deduction or superannuation) or a percentage of all wage categories (by choosing <span class="w_Widgets">Gross Wages</span> or <span class="w_Widgets">Federal Wages</span>).</div>
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              <div class="tbc_TableBulletedContinued"><a name="1176477">The superannuation will be calculated until the limit is reached.</a></div>
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                      <div class="tb_TableBullet_inner"><span class="w_Widgets"><a name="1176478">Equals x Dollars per </a></span>allows you to enter a specified amount per pay period, per hour, per month or per year until the specified limit is reached.</div>
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              <div class="trh_TableRowHeading"><a name="1176480">F</a></div>
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              <div class="t_TableBody"><a name="1176482">In the </a><span class="w_Widgets">Exclusions</span> field type the amount by which the eligible wage is reduced before the superannuation is calculated. For example, an employee with a gross wage of $1000 per month and an exclusion of $100 will have the superannuation calculated only on $900.</div>
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              <div class="trh_TableRowHeading"><a name="1176484">G</a></div>
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              <div class="t_TableBody"><a name="1176486">Superannuation limits can be used to place a ceiling on the </a>superannuation calculation. For example, for an <span class="w_Widgets">Employee Additional</span> superannuation deduction of $30 per pay period and a limit of 2% of gross wages, a pay with gross wages of $1000 yields superannuation of only $20 (i.e. 2%). <span class="w_Widgets">Limit</span> can be one of the following three choices:</div>
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                      <div class="tb_TableBullet_inner"><span class="w_Widgets"><a name="1176487">No Limit</a></span> signifies no limit to the superannuation calculated for this category.</div>
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                      <div class="tb_TableBullet_inner"><span class="w_Widgets"><a name="1176488">Equals x Percent of </a></span>results in the maximum superannuation calculated being a percentage of wage, deduction or superannuation payroll categories. For example, an <span class="w_Widgets">Employer Additional</span> superannuation contribution might be $20 per pay period, but this should not exceed a maximum of 20% of the employee’s base salary.</div>
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                      <div class="tb_TableBullet_inner"><span class="w_Widgets"><a name="1176489">Equals x Dollars per </a></span>results in the maximum superannuation calculated being a fixed amount per pay period, per hour, per month or per year. For example, a <span class="w_Widgets">Salary Sacrifice</span> superannuation might be 5% of the employee’s gross wages up to $1000 per year.</div>
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              <div class="trh_TableRowHeading"><a name="1176491">H</a></div>
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              <div class="t_TableBody"><a name="1176493">If this superannuation calculation is only payable if wages exceed a </a>specified amount per month (such as for superannuation guarantee contributions), enter this amount in the <span class="w_Widgets">Threshold</span> field. For example, if the superannuation guarantee contribution is 9% of the employee’s gross wages and the threshold is $450 per month, then superannuation is not payable until the employee’s gross wage exceeds $450 per month. When determining whether the gross wages on a pay exceeds the threshold per month, other pays issued that month are included. (See <span class="l_Link"><a href="payroll.9.23.htm#1088778">Troubleshooting superannuation calculations</a></span>.)</div>
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        <div class="href_ReferenceBlockHeading"><a name="1206430">Related Topics</a></div>
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                  <span style="color: Gray;">■</span>
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                <div class="bbi_BulletedIndented_inner"><span class="l_Link"><a href="payroll.9.2.htm#1120952" name="1206434">Creating payroll categories</a></span></div>
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                  <span style="color: Gray;">■</span>
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                <div class="bbi_BulletedIndented_inner"><span class="l_Link"><a href="payroll.9.8.htm#1110779" name="1206438">Editing payroll categories</a></span></div>
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