Description:

Assuming your role as a Payroll Clerk at Bean's Coffee, complete the following tasks. For the purpose of this task, your trainer/assessor will play the role of your manager and provide the required information, instructions, and approvals/authorisations as per company's policies.

General payroll terms are;

A standard working week is 35 hours All overtime is paid at time and quarter All weekend work is paid at time and half All pays are paid electronically The superannuation guarantee rate is 9% Annual leave per year is 4 weeks Personal leave, including sick leave and carer's leave, per year is 10 days Long service leave accrues at 13 weeks for every 5 years worked

In addition, refer to company's "Finance Policy and Procedure Manual" for more information.

1) Roger Smith has just joined Bean's Coffee as a caf worker this month. He is on a casual roster and sometimes works overtime. Roger's employment details are as follows;

PositionCaf worker Employment StatusCasual - Wage Pay Rate/Salary$22.00 per hour Normal hoursOn-call; 7.5 hours per day maximumOvertime Rate1.5 Tax File Number111 222 222 Threshold ClaimedYes Other Tax informationTFN no LL DeductionsNIL Tax off-setsSpouse Rebate - $1200 per year - tax is reduces by $23 per week Accrued Holiday Leaven/a Accrued Sick Leaven/a

BSB033-222 Account Number4567890000 NameR Smith

Roger is paid on a weekly basis.

FNS40217 | FNSTPB402Establish and Maintain a Payroll System Assessment Tasks | V 2.0 | Apr 2018

Roger has come to you to clarify his pay for the last week as he thinks that he was underpaid for the period. He received a total payment of $772.00. His timesheet for the last week is as follows;

Employee: Roger SmithWeek ending: 17/03/2013

In Out In Out

Regular Hours

Overtime Hours

Sick Holiday Total

Monday 9:00 13:00 13:30 16:30Tuesday 9:00 13:00 13:30 16:30Wednesday 9:00 13:00 13:30 16:30Thursday 9:00 13:00 13:30 18:00Friday 9:00 13:00 13:30 18:00Saturday 9:00 13:0013:3018.00Sunday

TotalEmployee signature: Date: 13/05/2012 Rate[Signed]TotalManager signature: Date: 13/05/2012

[Signed]

Using the above information;

1. Complete the above timesheet 2. Calculate gross pay for week 3. Calculate PAYG withholding by using the current tax table 4. Calculate net pay 5. Find out the error made in calculating Roger's last week's pay 6. Show calculations as to how the amount paid to Roger could have been happened 7. Prepare a short report to present it to your manger (trainer/assessor role play) and obtain necessary approval for variance in payroll and authorising the additional payment to Roger

Roger has also enquired about his leave and superannuation entitlements.

Further, prepare the following information to explain to Roger;

Why he is not entitled for annual or sick leave (refer to appropriate legislation or regulation) Provide information on his superannuation entitlements and payment schedules according to legislative requirements

You have promised Roger to check and following up on his query within the next two (2) days. Within the designated period, prepare your calculations and answers on a word-processed sheet that you can give to Roger. You must report to your manager (trainer/assessor) and resolve the query within the designated period.

2) Samantha Riley works as a caf manager for Bean's Coffee in their city branch. Samantha's employment details are as follows;

PositionCaf Manger Employment StatusPermanent Salary

FNS40217 | FNSTPB402Establish and Maintain a Payroll System Assessment Tasks | V 2.0 | Apr 2018

Pay Rate/Salary$72,800 per year Tax File Number111 222 333 Threshold ClaimedYes Other Tax informationTFN with LL DeductionsNIL Accrued Holiday Leave37 days Accrued Sick Leave4.5 days BSB033-111 Account Number1234567899 NameS Riley

Company calculates annual entitlements according to the financial year.

Samantha wishes to go on an annual leave from 1 November 20xx and has asked to be paid in advance. Samantha also wants to know;

What tax offsets her employee Roger Smith uses against his pay What would happen if she decides to leave her job on the last day of her holiday? How could she find out about her terms of employment contract?

Samantha leaves for holidays in three (3) days' time and has accordingly requested you to provide her with the above information within the next two (2) days. You must report to your manager (trainer/assessor) and resolve the query within the designated period.

Your task is to;

1. Calculate Samantha's PAYG for the period worked 2. Calculate gross holiday pay 3. Calculate leave loading (LL) 4. Calculate taxable leave loading 5. Calculate taxable holiday pay 6. Calculate the tax on one week's leave 7. Refer to the relevant tax tables (ato.gov.au) to find out the applicable tax amount for one week of holiday leave 8. Calculate the tax on all holiday pay 9. Calculate net holiday pay 10. Record the above pay in the general journal and cash payments journal (use the given templates) 11. Refer to company's "Finance Policy and Procedure Manual" and prepare answers to Samantha's queries (word-processed)

Ensure that you prepare the above information in accordance with organisational and the relevant legislative requirements (e.g. PAYG deductions, superannuation, TFN, Medicare levy, etc.).

3) When completed, set up a payroll system using MYOB AccountRight (or an available ATO approved accounting software) in accordance with the modern awards and the relevant legislative requirements;

1. Consult your trainer/assessor (manager role-play) on the awards and conditions 2. Set up Roger and Samantha as two employees - and set award conditions as per the information provided 3. Generate payslips and payroll summaries