Calculate Payroll Register

This document provides instructions on how to calculate the payroll register for employees of Clearwater Pty Ltd. It includes information on pay conditions, superannuation guarantee rate, tax tables, and entitlements. The document also includes a template for recording employee details and a step-by-step guide for calculating earnings, deductions, and net pay.

Question 3 – Calculate Payroll Register
Background Information
You are the Payroll Officer for Clearwater Pty Ltd. You need to prepare the payroll for your
employees.
● All pay conditions must comply with the Fair Work Act
● Superannuation guarantee rate is 9.5%
● Use the weekly tax tables available. There are 52 weeks in the year
● Salaried employees are not paid overtime
● Salaried and permanent employees are entitled to annual leave and personal
leave
● Normal pay hours are 35 hours per week
● Employees who are paid annual leave hours are entitled to annual leave loading
of 17.5% on those hours paid
Required: You will need to complete the payroll register for the week ending 30 June 20XX.
Use the template over the page. Employment records show the following:
Clearwater Pty Ltd - EMPLOYEE HISTORY
Employee
Name
A.
Anthon
y
B. Bond C.
Camelli
a
D.
Dougl
as
Employm
ent status
Perman
ent
Full
Time
Permanen
t
Part Time
Perman
ent
Part
Time
Perma
nent
Full
Time
Taxation Details
Tax File
Number
Supplie
d
Supplied Supplie
d
Suppli
ed
35Tax-
free
threshold
Yes No Yes Yes
Entitlements
Hourly
rate of pay
$54.00 $67.00
Annual
Salary
$135,20
0
$140,1
40

First Aid
allowance
Nil $40.00
P.W
Nil Nil
Deductions per week
Social
club
$3 $3 $2 $3
Union Nil $7 $7 Nil
TIMESHEET SUMMARY – WEEK ENDING 30 JUNE 20XX
Employee
Name
A.
Anthony
B. Bond C.
Camelli
a
D.
Dougl
as
Ordinary
Hours
Nil 35.00 28.00 21.00
Personal
Leave
Hours
Nil Nil 7.00 14.00
Overtime
Hours
(x1.5)
Nil 3.00 Nil 4.00
Overtime
Hours
(x2.0)
Nil 1.00 Nil Nil
Annual
Leave
hours
35.00 Nil Nil Nil
PAYROLL REGISTER - for Week Ending 30 June 20XX
Earnings ($) A. Anthony
(show workings)
B. Bond
(show workings)
C. Camellia
(show workings)
D. Douglas
(show workings)
Total

Ordinary 0 =$54.00*35hrs
$1,890.00
=$67 * 28 hours
$1,876.00
=($140,140/52)*(2
1/35)
$1,617.00 $5,383.00
Personal Leave 0 0 0 =($140,140/52)*(1
4/35)
$1,078.00 $1,078.00
Overtime (x1.5)
0
=3hrs*1.5*$54
$243.00
0 0
$243.00
Overtime (x2.0)
0
= 1hr*2*$54/hr
$108.00
0 0
$108.00
Allowances 0 $40.00 0 0 $40.00
Annual Leave =($135,200/52)
*(35/35)
$2,600.00
0 0 0
$2,600.00
Annual Leave
Loading
=$2600* 17.5%
$455.00
0 0 0
$455.00
GROSS PAY =$2,600 + $455
$3,055
=$1,890 + $243 +
$108 + $40
$2281.00 $1,876.00
=$1617 + $1078
$2,695.00 $9,907.00
Deductions ($)
PAYG
Withholding
=$772+((3055-
2500)*41.50cents)
$1,002.00 $791.00 $510.00
=$772+((2695-
2500)*41.50cents)
$853.00 $3,156

Social Club $3.00 $3.00 $2.00 $3.00 $11.00
Union 0 $7.00 $7.00 0 $14.00
Total
Deductions
=$1,002 + $3
$1,005.00
= $791+$3 + $4
$801.00
=$510+$2+$7
$519.00
=$853 +$3
$856.00 $3,181.25
NET PAY =$3,055 - $1,005
$2,050.00
=$2281- $801
$1,480.00
=$1,876 - $519
$1,357.00
=$2,695 - $856
$1,839.00 $6,725.75
Employer SGC = 9.5%*$2281
$290.23
= 9.5%*$2281
$216.70
= 9.5%*$1876
$178.22
= 9.5%*$2695
$256.03
$941.
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