PAY_WEEKLY = 1
PAY_FORTNIGHTLY = 2
PAY_MONTHLY = 3
PAY_BIMONTHLY = 4
PAY_QUARTERLY = 5
ROUND_DOLLAR = 1
ROUND_DOLLAR_DOWN = 3
SUPER_TYPE_NORMAL = 1
SUPER_TYPE_PRE_TAX = 2
SUPER_TYPE_POST_TAX = 3
SUPER_TYPE_FIXED = 1
SUPER_TYPE_PERCENTAGE = 2
TYPE_PRETAX_SUPER = 1
TYPE_POSTTAX_SUPER = 2
LINE_NORMAL = 1
LINE_ALLOWANCE = 8
LINE_DEDUCTION = 9
LINE_TAX_ADJUSTMENT = 10
LINE_SALARY_SACRIFICE_SUPER = 16
LINE_EMPLOYEE_SUPER = 17
EMPLOYEE_RATETYPE_CASUAL = 3
> Calculates tax, leave etc for an employee pay run.
> [LF:Leave Fraction]
Hours = SUM(Hours) : Pay-Items
if (Hours >= EmployeeStandardHoursPerWeek)
LeaveFraction = 1
else
LeaveFraction = (Hours / EmployeeStandardHoursPerWeek)
if (NOT: EMPLOYEE_RATETYPE_CASUAL)
[1,2,3]
case 1
Rate = EmployeeAnnualLeaveEntitlement
case 2
Rate = EmployeeSickLeaveEntitlement
case 3
Rate = EmployeeLongServiceEntitlement
if Rate > 0 Then
> Record Leave
> [GS:Gross Salary]
GrossSalary = SUM(Hours * PayOnCostHourlyRate) : Pay-Items : IncludeInGrossSalary = 'Y'
> [LL:Leave Loading], [LL-NT:Leave Loading that is Non-Taxable]
LeaveLoading = SUM(Hours * (Rate + PayOnCostHourlyRate)) : Pay-Items : IncludeInLeaveLoading = 'Y'
NoTaxLeaveLoading = 0
if LeaveLoading > 0
From = "1 Jul "
if Month(PayDate) < 7 then
From = From & (Year(PayDate) - 1)
else
From = From & Year(PayDate)
ThisYearLeaveLoading = SUM(PAY_Record.LeaveLoading) : Pay-Period :
PayDate >= From
AND PayDate <= PayDate)
AND Excluding This Pay Period
if ((ThisYearLeaveLoading + LeaveLoading) <= 320)
NoTaxLeaveLoading = LeaveLoading
else
NoTaxLeaveLoading = 320 - ThisYearLeaveLoading
> [SPRET:Superannuation pre-tax]
PreTaxSuper = [CalculateSuper : TYPE_PRETAX_SUPER, GrossSalary]
> [TA:Taxable Allowances]
TaxableAllowances = SUM(Total) : Pay-Items : IncludeInAllowances = 'Y'
> [NTA:Non Taxable Allowances]
NonTaxableAllowances = SUM(Total) : Pay-Items : IncludeInNonTaxableAllowances = 'Y'
> [D:Deductions]
Deductions = SUM(Total) : Pay-Period : IncludeInDeductions = 'Y'
> [TA:Tax Adjustments]
TaxAdjustments = SUM(Total) : Pay-Period : IncludeInTaxAdjustments = 'Y'
> [TS:Taxable Salary]: [GS]+[TA]-[LL-NT]-[SPRET]
TaxableAmount = GrossSalary + TaxableAllowances - NoTaxLeaveLoading - PreTaxSuper
if (PayPeriods <> 1)
TaxableAmount = TaxableAmount / PayPeriods
> [R:Rebate]
TaxBeforeRebate = CalculateTax-AU(TaxableAmount)
HECS = CalculateHECS-AU(TaxableAmount)
TaxBeforeRebate = TaxBeforeRebate + HECS
Rebate = CalculateRebates-AU()
if (PayPeriods <> 1)
TaxBeforeRebate = TaxBeforeRebate * PayPeriods
Rebate = Rebate * PayPeriods
HECS = HECS * PayPeriods
> [TAX-R:Tax minus Rebate]: [TS]-[R]
TaxAfterRebate = TaxBeforeRebate - Rebate
> [NS: Net Salary]
NetSalary = GrossSalary + TaxableAllowances + NonTaxableAllowances - TaxAfterRebate - Deductions - TaxAdjustments - PreTaxSuper
> [SPOSTT: Post Tax Superannuation Amount (Employee Contribution on Net Salary)]
PostTaxSuper = CalculateSuper-AU(TYPE_POSTTAX_SUPER, NetSalary)
> [NS-SPOSTT: Net Salary minus Employee Contribution]: [NS]-[SPOSTT]
NetSalary = NetSalary - PostTaxSuper
> [GS-LL:Gross Salary minus Leave Loading]
if (EmployeeSuperannuationRate > 0 orEmployeePostTaxSuperAmount > 0)
SuperCalculationMonthInitialGrossSalary = SUM(PAY_Record.GrossSalary),
SuperCalculationMonthLeaveLoading = SUM(Superannuation),
SuperCalculationMonthInitialSuperannuation = SUM(PAY_Record.LeaveLoading) :
Pay-Period :
Employee = Current Employee
PayDate >= PayDate : FIRST_DAY_MONTH
PayDate <= PayDate
MonthGrossSalary = SuperCalculationMonthInitialGrossSalary - SuperCalculationMonthLeaveLoading
> [S:Superannuation] based on [GS-LL:Gross Salary minus Leave Loading]
MonthSuperannuation = SuperCalculationMonthInitialSuperannuation
> [SSE:Salary Superannuation Exclusions]
SuperCalculationMonthExclusion = SUM(Rate * Hours) :
Pay-Period :
Employee = Current Employee
PayDate >= PayDate : FIRST_DAY_MONTH
PayDate <= PayDate
(IncludeInGrossSalary = 'Y') Or OverrideIncludeInGrossSalary = 'Y')
(IncludeInSuper = 'N' Or OverrideIncludeInSuper = 'N')
> [AGS4S:Adjusted Gross Salary for Superannuation]: [GS-LL:Gross Salary minus Leave Loading] minus [SSE:Salary Superannuation Exclusions]
MonthGrossSalary = MonthGrossSalary - SuperCalculationMonthExclusion
> [AGS4S-SA:Adjusted Gross Salary for Superannuation]: [AGS4S:Adjusted Gross Salary for Superannuation] minus [SA:Superannuation Allowances]
> Need to add the super allowances in the month (ie things not in gross, but should be in super)
SuperCalculationMonthAllowances = SUM(Rate * Hours) :
Pay-Period :
Employee = Current Employee
PayDate >= PayDate : FIRST_DAY_MONTH
PayDate <= PayDate
(IncludeInGrossSalary = 'N') Or OverrideIncludeInGrossSalary = 'N')
(IncludeInSuper = 'Y' Or OverrideIncludeInSuper = 'Y')
MonthGrossSalary = MonthGrossSalary + SuperCalculationMonthAllowances
> Subtract off salary sacrifice super, and employer
SuperCalculationMonthSalarySacrificeSuper = SUM(Rate * Hours) :
Pay-Period :
Employee = Current Employee
PayDate >= PayDate : FIRST_DAY_MONTH
PayDate <= PayDate
IncludeInPostTaxSuper = 'Y'
MonthGrossSalary = MonthGrossSalary - SuperCalculationMonthSalarySacrificeSuper
if (SuperGuaranteeApplyHighIncomeCap = 'Y')
> This needs to be reviewed each year via https://www.ato.gov.au/rates/key-superannuation-rates-and-thresholds/?anchor=Maximusupercontributionbase
> Published figure divided by three to convert it to monthly
if (PayDate < '30 Jun 2018 23:59:59')
MaxBaseGrossSalary = 17586.67
else
MaxBaseGrossSalary = 18010.00
if (MonthGrossSalary > MaxBaseGrossSalary)
MonthGrossSalary = MaxBaseGrossSalary
SuperCalculationMonthPostHighIncomeCap = MonthGrossSalary
> Need to ignore the super from the current record in the case of recalc
SuperCalculationMonthPreviousCalculation = Superannuation : Pay-Record : Current Pay Record
MonthSuperannuation = MonthSuperannuation - SuperCalculationMonthPreviousCalculation
> [S:Superannuation], [SR:Superannuation Rate]
SuperCalculationRate = EmployeeSuperannuationRate
if (MonthGrossSalary > SuperThreshold)
Super = (MonthGrossSalary * EmployeeSuperannuationRate / 100)
PaySuperannuation = (Super - MonthSuperannuation)
CalculateRebates-AU < EmployeeRebates if (EmployeeRebates > 0)
Scale :
PAY_WEEKLY
CalculateRebates-AU = EmployeeRebates * 0.019 : ROUND_DOLLAR
PAY_FORTNIGHTLY
CalculateRebates-AU = EmployeeRebates * 0.038 : ROUND_DOLLAR
PAY_MONTHLY , PAY_BIMONTHLY
CalculateRebates-AU = EmployeeRebates * 0.083 : ROUND_DOLLAR
cPAY_QUARTERLY
CalculateRebates-AU = EmployeeRebates * 0.0249 : ROUND_DOLLAR
CalculateTax-AU < GrossSalary HALF_MEDICARE_EXEMPTION = 3
FULL_MEDICARE_EXEMPTION = 2
if (GrossSalary <= 0)
CalculateTax-AU = 0
else
> Work out the weekly rate
PAY_WEEKLY
WeeklyGross = GrossSalary : ROUND_DOLLAR_DOWN
WeeklyGross = WeeklyGross + 0.99
PAY_FORTNIGHTLY
WeeklyGross = GrossSalary / 2 : ROUND_DOLLAR_DOWN
WeeklyGross = WeeklyGross + 0.99
PAY_MONTHLY
if (CONTAINS(acGrossSalary, '.33'))
WeeklyGross = GrossSalary + 0.01
else
WeeklyGross = GrossSalary
WeeklyGross = WeeklyGross * 3 / 13
WeeklyGross = WeeklyGross : ROUND_DOLLAR_DOWN
WeeklyGross = WeeklyGross + 0.99
PAY_BIMONTHLY
WeeklyGross = GrossSalary
WeeklyGross = WeeklyGross * 24 / 52
WeeklyGross = WeeklyGross : ROUND_DOLLAR_DOWN
WeeklyGross = WeeklyGross + 0.99
PAY_QUARTERLY
WeeklyGross = GrossSalary / 13 : ROUND_DOLLAR_DOWN
WeeklyGross = WeeklyGross + 0.99
if (EmployeeSpecialTaxRate > 0)
Scale = 0
WeeklyTax = WeeklyGross * EmployeeSpecialTaxRate / 100
WeeklyTax = WeeklyTax : ROUND_DOLLAR_DOWN
else
> Find the scale and a and b
dA = 0
dB = 0
ForeignResident = 'N'
if (EmployeeTFN = '')
Scale = 4
ForeignResident = EmployeeForeignResident
if (EmployeeForeignResident = 'Y')
Scale = 3
if (EmployeeMedicareId = FULL_MEDICARE_EXEMPTION)
Scale = 5
if (EmployeeMedicareId = HALF_MEDICARE_EXEMPTION)
Scale = 6
if (EmployeeTaxFreeThreshold = 'N')
Scale = 1
if (EmployeeLeaveLoadingRate > 0 And EmployeeTaxFreeThreshold = 'Y)
Scale = 2
if (EmployeeLeaveLoadingRate = 0 And EmployeeTaxFreeThreshold = 'Y')
Scale = 7
rateA, rateB = A, B : PAY-Tax-Rates :
Scale = Scale
FromAmount <= WeeklyGross
(ToAmount >= WeeklyGross Or ToAmount Is Null)
FSDebt = EmployeeFSDebt
> Calculate tax
WeeklyTax = (rateA * WeeklyGross) - rateB
if (Scale = 4)
WeeklyTax = WeeklyTax : ROUND_DOLLAR_DOWN
else
WeeklyTax = WeeklyTax : ROUND_DOLLAR
> Convert tax back to pay period]
PAY_WEEKLY
CalculateTax-AU = WeeklyTax
PAY_FORTNIGHTLY
CalculateTax-AU = WeeklyTax * 2
PAY_MONTHLY
CalculateTax-AU = WeeklyTax * 13 / 3
if (Scale = 4) Then
CalculateTax-AU = PayPeriodTax : REMOVE_DECIMAL, ROUND_DOLLAR
else
CalculateTax-AU = PayPeriodTax : ROUND_DOLLAR
PAY_BIMONTHLY
CalculateTax-AU = WeeklyTax * 52 / 24
CalculateTax-AU = PayPeriodTax : ROUND_DOLLAR
PAY_QUARTERLY
CalculateTax-AU = WeeklyTax * 13 : ROUND_DOLLAR
CalculateHECS-AU < GrossSalary, EmployeeDeductHECS ## [H:HELP]
if (EmployeeDeductHECS != 'Y')
CalculateHECS = 0
else
PAY_WEEKLY
YearlyGross = GrossSalary * 52
PAY_FORTNIGHTLY
YearlyGross = GrossSalary * 26
PAY_MONTHLY
YearlyGross = GrossSalary * 12
PAY_BIMONTHLY
YearlyGross = GrossSalary * 24
PAY_QUARTERLY
YearlyGross = GrossSalary * 4
Percentage = Percentage : Pay-HECS :
FromAmount <= YearlyGross
ToAmount >= YearlyGross
TaxFreeThreshold = EmployeeTaxFreeThreshold
CalculateHECS-AU = GrossSalary * Percentage
CalculateSuper-AU < Salary, Type ## [SPRET-SALARY] [SPOSTT-SALARY]
CalculateSuperAmount = 0
if Prefix = "Pre"
CalculateSuperAmount = EmployeePreTaxSuperAmount
TypeId = EmployeePreTaxSuperAmountType
else
CalculateSuperAmount = EmployeePostTaxSuperAmount
Type = EmployeePostTaxSuperAmountType
if (cAmount > 0)
Type:
NOT SUPER_TYPE_FIXED
CalculateSuperAmount = (CalculateSuperAmount / 100) * Salary
if CalculateSuperAmount > Salary
CalculateSuperAmount = Salary