Establish and maintain payroll systems In Australia

Helen is a full-time hourly based employee, working the normal working week of 38 hours. She is paid fortnightly. Her leave entitlements apply as per the National Employment Standards.

After working a normal fortnight, how many hours of annual leave and hours of personal leave will Helen have accrued for that period?

Calculate Annual Leave entitlement p.a. (as per NES)

= Answer hours annual leave p.a.

Total normal full-time working hours p.a.

= Answer normal hours p.a.

Accrued annual leave entitlement for a fortnight

=Answer hours for the fortnight

Personal Leave entitlement p.a. (as per NES)

= Answer hours personal leave p.a.

Accrued PL entitlement for a fortnight

=Answer hours for the fortnight

Part B

Quick Smart Builders pays its employees monthly and provides you with the following information for the month of July:

Employee	Ordinary Wages	Annual Leave / Personal Leave	Overtime	Allowances
A. Smith (Office Manager)	$750.00	$250.00
B. Jones (Construction worker)	$390.00			$50.00 (Tool)
C. Chant (Receptionist)	$340.00		$100.00

b(i).Calculate the employer Superannuation Guarantee (assume 9.50%) foreach employeefor the month.

Note :If there is no superannuation guarantee, please fill in 0 "Zero"

Is Smith entitled to the superannuation guarantee? AnswerYesNo

How much is the superannuation guarantee for Smith?

= $Answer

Is Jones entitled to the superannuation guarantee? AnswerYesNo

How much is the superannuation guarantee for Jones?

= $Answer

Is Chant entitled to the superannuation guarantee? AnswerYesNo

How much is the superannuation guarantee for Chant?

= $Answer

b(ii).Prepare the general journal entry to record the superannuation expense and liability for the month.

General Journal
Date	Particulars	Debit	Credit
31 July	Superannuation Expense	Answer
Superannuation Payable		Answer
Employer Superannuation Guarantee for July