As a bookkeeper, you cannot give advice to anyone about their superannuation and what they should do. Tell them they need to talk to a financial advisor and then tell you how much extra they want to put in each week.
Task 2: Complete Preparations for Payroll System The following individuals are employed by North Park Stationery Supplies. Below are excerpts from their individual employee records as kept in the HR files. Use the information provided below to develop your category plan in Task PR2.1 Refer to the 2010 Clerk Awards for the employees' hourly rates. Address Malcolm John Hannah Maureen Jodie Maree Edward Leonard Stewart Scofield Stafford Morgan 22 Logan Rd 56 Stafford Rd 44 Kirby St 56 Pickering St Marsden QLD Enoggera Old 4132 Everton Park 4053 Arana Hills 4054 4051 07 3200 6785 07 3353 4653 07 3851 4532 07 3356 8000 Telephone Personal Details Date of Birth Gender 9th June 1988 Male 2nd May 1972 10th March 1990 6th October 1984 Male Female Female Ist September Ist April 2002 11th March 2013 2012 Start Date 6th October 2006 Permanent Part Time Mon 8hrs, Tues-Thu 7.5 hrs Clerical Award Level 4 Status Full time Full Time Clerical Award Level 1 Year 2 Casual Clerical Award Level 5 Classification Manager Wages, Super & Deductions Salary $75,000 pa Child Support 595 per pay Care Super $21.75 phr Ot 1.5 Car Allowance .78cents per km Sunsuper S32.75 phr After Tax Super S60 Care Super S25.18 phr Meal Allowance As per Award Sunsuper 773876 784426 865189 793341 Super Fund Membership Number Entitlements Holiday Pay Personal Leave Taxes TEN Yes Yes Yes Yes Yes Yes 678 234 145 781 442 621 965 872 568 782 456 556 Tax Free Threshold + HECS or HELP Tax Free Threshold No Tax Free Threshold Tax Free Threshold Tax Scale IN IN PR2.3 The manager, Malcolm Stewart, has instructed you to process the pay run and manually calculate the pays using the below information. The following is information for the first fortnight's pay run from the business's employee scheduling system: Full Time Casual Permanent PT Scofield Stafford Morgan Monday, 29 May IN IN Tuesday, 30 May IN IN Wednesday, 31 May PERSONAL Thursday, 1 June PERSONAL Friday, 2 June Saturday, 3 June Sunday, 4 June Monday, 5 June IN ANNUAL LEAVE Tuesday, 6 June IN Wednesday, 7 June IN OT-1 hr Thursday, 8 June IN OT-2 hrs Friday, 9 June IN Saturday, 10 June Sunday, 11 June IN IN IN IN IN IN IN IN IN IN IN Steps to take: a. Locate the timesheets on the following pages. b. Complete the timesheets for the first fortnight's pay run from 29th May 11th June by manually recording the information from the employee scheduling system in the business's timesheets. Guidance: Please enter any meal allowance as a count number (not dollars, ie entitled to one meal allowance so enter 1, two meals allowances enter 2) Into the Type column please use the abbreviations (A)nnual Leave, (Personal Leave. (PH) Public Holiday. Hannah Scofield travelled 65 kms for business purposes for the fortnight and Edward Morgan was entitled to one meal allowance when he worked overtime on Thursday Task 3: Complete Manual Wage Calculation PR3.1 For this part of the assessment, you are required to manually complete the wage calculations for the first fortnight for Hannah Scofield, Jodie Stafford and Edward Morgan. This is to put emphasis on the importance of knowing how to compute pays manually, should a computerised system ever be available or out of action. Steps to take: 1. Locate the tables for each employee on the following pages. Use this to document your wage calculations for each employee. 2. Using the time sheets completed in Task 2.2 of this assessment, manually complete the wage calculations for the first fortnight for Hannah Scofield, Jodie Stafford and Edward Morgan. Access the internet and use the following documents to complete this task: - Fortnightly Tax Table 2019-2020 HELP/SSL/TSL Fortnightly Tax Table 2019-2020 Follow the guidelines below in completing the wage calculations. Guidelines: Total Gross Pay is calculated by adding Ordinary Hours, Overtime, Personal Leave, Annual Leave, Annual Leave Loading and Public Holiday payments. Obtain PAYG Withholding figures from the Fortnightly Tax Table (NAT 1006) for Tax Free Threshold and No Tax Free Threshold. . For the PAYG Withholding figure for an individual with Tax Free Threshold + HECS + HELP, add the figures from the Fortnightly Tax Table and the HELP/SSL./TSL Fortnightly Tax Table. Indicate which items are included in calculating PAYG Withholding figures by writing 'Yes' under the column Tax. Otherwise, write 'No.' Eg. Payments for ordinary hours worked are included in this calculation and must be marked 'Yes' under the column for Tax. Allowances are not included in this calculation and must be marked No' under the column for Tax. Net Wage is computed by adding the Total Gross Pay to Allowances (Meal or Car) and deducting PAYG Withholding and Child Support amounts. Superannuation figures are computed by multiplying the total of Ordinary Hours, leaves and Holidays by 9.5% Note that overtime payments are not included in calculating superannuation contributions. Nor is unused leave that is being paid out on termination, or any early retirement incentives. Indicate which items are included in calculating superannuation contributions by writing 'Yes' under the column Super. E.g. Payments for ordinary hours worked are included in this calculation and must be marked 'Yes' under the column for Super Overtime payments and allowances are not included in this calculation and must be marked 'No' under the column for Super. Task 4: Handle Payroll Enquiries PR4.1 You have received the following email enquiry from Edward. In the space provided below please write an email to Edward responding to his enquiry. Please refer to the company policies and procedures to make sure you adhere to the designated timeframes. To istafford@npss.com.au From edward.m@yourdomain.com Subject Superannuation Date 30/5/2020 Message Hi Jodie (that's you the bookkeeper), I would like to contribute more into my super. Can you please advise me as to how much extra I should put in. Regards Edward Morgan Your Response To jedward.m@yourdomain.com From lj.stafford@npss.com.au Subject Superannuation Date 30/05/2020 Message Hi Edward, Kind Regards pudie No advice as it is not within your scope of responsibilities or expertise. Only advice is to refer him to Super expert or his Accountant. Task 2: Complete Preparations for Payroll System The following individuals are employed by North Park Stationery Supplies. Below are excerpts from their individual employee records as kept in the HR files. Use the information provided below to develop your category plan in Task PR2.1 Refer to the 2010 Clerk Awards for the employees' hourly rates. Address Malcolm John Hannah Maureen Jodie Maree Edward Leonard Stewart Scofield Stafford Morgan 22 Logan Rd 56 Stafford Rd 44 Kirby St 56 Pickering St Marsden QLD Enoggera Old 4132 Everton Park 4053 Arana Hills 4054 4051 07 3200 6785 07 3353 4653 07 3851 4532 07 3356 8000 Telephone Personal Details Date of Birth Gender 9th June 1988 Male 2nd May 1972 10th March 1990 6th October 1984 Male Female Female Ist September Ist April 2002 11th March 2013 2012 Start Date 6th October 2006 Permanent Part Time Mon 8hrs, Tues-Thu 7.5 hrs Clerical Award Level 4 Status Full time Full Time Clerical Award Level 1 Year 2 Casual Clerical Award Level 5 Classification Manager Wages, Super & Deductions Salary $75,000 pa Child Support 595 per pay Care Super $21.75 phr Ot 1.5 Car Allowance .78cents per km Sunsuper S32.75 phr After Tax Super S60 Care Super S25.18 phr Meal Allowance As per Award Sunsuper 773876 784426 865189 793341 Super Fund Membership Number Entitlements Holiday Pay Personal Leave Taxes TEN Yes Yes Yes Yes Yes Yes 678 234 145 781 442 621 965 872 568 782 456 556 Tax Free Threshold + HECS or HELP Tax Free Threshold No Tax Free Threshold Tax Free Threshold Tax Scale IN IN PR2.3 The manager, Malcolm Stewart, has instructed you to process the pay run and manually calculate the pays using the below information. The following is information for the first fortnight's pay run from the business's employee scheduling system: Full Time Casual Permanent PT Scofield Stafford Morgan Monday, 29 May IN IN Tuesday, 30 May IN IN Wednesday, 31 May PERSONAL Thursday, 1 June PERSONAL Friday, 2 June Saturday, 3 June Sunday, 4 June Monday, 5 June IN ANNUAL LEAVE Tuesday, 6 June IN Wednesday, 7 June IN OT-1 hr Thursday, 8 June IN OT-2 hrs Friday, 9 June IN Saturday, 10 June Sunday, 11 June IN IN IN IN IN IN IN IN IN IN IN Steps to take: a. Locate the timesheets on the following pages. b. Complete the timesheets for the first fortnight's pay run from 29th May 11th June by manually recording the information from the employee scheduling system in the business's timesheets. Guidance: Please enter any meal allowance as a count number (not dollars, ie entitled to one meal allowance so enter 1, two meals allowances enter 2) Into the Type column please use the abbreviations (A)nnual Leave, (Personal Leave. (PH) Public Holiday. Hannah Scofield travelled 65 kms for business purposes for the fortnight and Edward Morgan was entitled to one meal allowance when he worked overtime on Thursday Task 3: Complete Manual Wage Calculation PR3.1 For this part of the assessment, you are required to manually complete the wage calculations for the first fortnight for Hannah Scofield, Jodie Stafford and Edward Morgan. This is to put emphasis on the importance of knowing how to compute pays manually, should a computerised system ever be available or out of action. Steps to take: 1. Locate the tables for each employee on the following pages. Use this to document your wage calculations for each employee. 2. Using the time sheets completed in Task 2.2 of this assessment, manually complete the wage calculations for the first fortnight for Hannah Scofield, Jodie Stafford and Edward Morgan. Access the internet and use the following documents to complete this task: - Fortnightly Tax Table 2019-2020 HELP/SSL/TSL Fortnightly Tax Table 2019-2020 Follow the guidelines below in completing the wage calculations. Guidelines: Total Gross Pay is calculated by adding Ordinary Hours, Overtime, Personal Leave, Annual Leave, Annual Leave Loading and Public Holiday payments. Obtain PAYG Withholding figures from the Fortnightly Tax Table (NAT 1006) for Tax Free Threshold and No Tax Free Threshold. . For the PAYG Withholding figure for an individual with Tax Free Threshold + HECS + HELP, add the figures from the Fortnightly Tax Table and the HELP/SSL./TSL Fortnightly Tax Table. Indicate which items are included in calculating PAYG Withholding figures by writing 'Yes' under the column Tax. Otherwise, write 'No.' Eg. Payments for ordinary hours worked are included in this calculation and must be marked 'Yes' under the column for Tax. Allowances are not included in this calculation and must be marked No' under the column for Tax. Net Wage is computed by adding the Total Gross Pay to Allowances (Meal or Car) and deducting PAYG Withholding and Child Support amounts. Superannuation figures are computed by multiplying the total of Ordinary Hours, leaves and Holidays by 9.5% Note that overtime payments are not included in calculating superannuation contributions. Nor is unused leave that is being paid out on termination, or any early retirement incentives. Indicate which items are included in calculating superannuation contributions by writing 'Yes' under the column Super. E.g. Payments for ordinary hours worked are included in this calculation and must be marked 'Yes' under the column for Super Overtime payments and allowances are not included in this calculation and must be marked 'No' under the column for Super. Task 4: Handle Payroll Enquiries PR4.1 You have received the following email enquiry from Edward. In the space provided below please write an email to Edward responding to his enquiry. Please refer to the company policies and procedures to make sure you adhere to the designated timeframes. To istafford@npss.com.au From edward.m@yourdomain.com Subject Superannuation Date 30/5/2020 Message Hi Jodie (that's you the bookkeeper), I would like to contribute more into my super. Can you please advise me as to how much extra I should put in. Regards Edward Morgan Your Response To jedward.m@yourdomain.com From lj.stafford@npss.com.au Subject Superannuation Date 30/05/2020 Message Hi Edward, Kind Regards pudie No advice as it is not within your scope of responsibilities or expertise. Only advice is to refer him to Super expert or his Accountant
