Establish and maintain payroll systems in Australia

Entitlements & Reporting

Future Fabrics have supplied the following payroll details to you as a BAS Agent for the week ended 6^th April.Compulsory Superannuation accrues at a rate of 9.5% of ordinary time earnings on or over $450 per month.

Employee	Hours Worked		Deductions
Name	Normal	Overtime	Rate p/hr	PAYG	Other
A Apple	35	3 at 1.5	$20	$110	Health Fund $40
B Nana	35	2 at 1.5	$19	$86	Union $15
C Able	35	0	$21	$90	Health Fund $40 Union $15
D Date	35	3 at 1.5 + 2 at double	$21	$152	Union $15

( a )	Payroll register for the Week Ended 6th April
		HOURS	EARNINGS	DEDUCTIONS	NET PAY
Name	Rate	Ord	Times 1.5	Times 2	Ordinary	1.5X	2X	Gross Pay	PAYG	Health Ins.	Union	Total Ded'ns	$
Apple	$20.00	35	3	-	700.00	90.00	-	790.00	110.00	40.00	-	150.00	640.00
Nana	$19.00	35	2	-	665.00	57.00	-	722.00	86.00	-	15.00	101.00	621.00
Able	$21.00	35	-	-	735.00	-	-	735.00	90.00	40.00	15.00	145.00	590.00
Date	$21.00	35	3	2	735.00	94.50	84.00	913.50	152.00	-	15.00	167.00	746.50
	Total	140	8	2	2835.00	241.50	84.00	3160.50	438.00	80.00	45.00	563.00	2597.50

Using Above Information Payroll register for the Week Ended 6^th April

1. Prepare a General Journal entry to record the payroll and the superannuation guarantee liability:

• Complete the amount in Debit/ Credit provided below:

General Journal
Particulars	Debit	Credit
Wages Expense
Payroll Payable
PAYG Withholding Tax Payable
Health Insurance Payable
Union Payable
Payroll for week ended 6th April
Superannuation Expense
Superannuation Payable
Superannuation Guarantee for 6th April

2. Prepare a General Journal entry for the transfer of net wages by Direct Deposit batch

• Complete the amount in Debit/ Credit provided below:

General Journal
Particulars	Debit	Credit
Payroll Payable
Cash at Bank
Net wages paid by Direct Deposit batch