Payroll Tax Liability

Form ID: (MP.PP.50.35)

The Payroll Tax Liability form lets you generate monthly or annual state payroll tax returns. This form is only available for companies in Australian jurisdictions.

Form Toolbar

The form toolbar includes form-specific buttons, listed below.


Button	Description
Actions	Provides the following actions: Create Batch: Creates a batch of payroll tax amounts. Submit: Submits the batch for approval. Approve: Approves the batch so that it can be exported. Reset: Process Payment: Creates a payment batch for the payroll tax batch. (If the batch's Net Tax Payable amount is zero, no payment batch will be created.) Preview Journal Entries: Displays all General Ledger journal entries that will be/have been made when the batch's payment is processed.

Selection Area

This area lets you select the state and period to generate a payroll tax return for.


Element	Description
State	Select the state to report on.
Month	For a monthly return, select the month to report on.
Year	Select the year to report on.

Payroll Tax Batch Details

This section displays header information about the payroll tax batch that will be generated.


Element	Description
State	The state that payroll tax is being calculated for. An entry for the state must have been set up on the Payroll Tax (MP.PP.30.20) form.
Legal Name	The legal business name of the company branch, as registered with the ATO.
Return Due Date	The date when the return is due.
Batch Number	The ID of the payroll tax batch that is created for the return.
Created Date	The date and time when the batch was created.
Created By	The name of the employee who created the batch.
Customer Number	The State Revenue Office Client Number, as entered on the Payroll Tax (MP.PP.30.20) form.
ABN	The business's Australian Business Number.
Return Period	The date range covered by the return.
Batch Status	The batch's current status, which will be one of: Created Submitted Approved Processed
Approved Date	The date that the batch was approved on. (If the batch was auto-approved, this will be the same as the Created Date.)
Approved By	The name of the employee who approved the batch. (If the batch was auto-approved, this will be the same as the employee who created it.)
Employer Type	This field specifies whether the company is a member of a payroll tax group; currently "Non-Group Member" is the only option.
Auto Approved	Whether or not the batch was auto-approved, as determined by the Payroll Tax Auto Approve option on the General Settings tab of the Payroll Preferences (MP.PP.11.00) form.
Exported Date	The date that the batch was exported on.
Exported By	The name of the employee who exported the batch.

Totals

This section displays total amounts for the payroll tax batch. If the values in the main table change, the totals are updated automatically.


Element	Description
Gross Taxable Wages	The total of all wages liable for payroll tax.
Less Deduction	The annual or monthly payroll tax threshold for the state. Payroll tax only applies to amounts greater than this threshold. The threshold can be overridden on the Payroll Tax (MP.PP.30.20) form - the legislated amount is displayed next to this value, so that you can see when the threshold has been overridden.
Net Taxable Wages	The total wages that payroll tax will be calculated for, i.e. the amount of the Gross Taxable Wages that is above the threshold.
Rate	The payroll tax rate for the state. The threshold can be overridden on the Payroll Tax (MP.PP.30.20) form - the legislated rate is displayed next to this value, so that you can see when the rate has been overridden. Note: Some states use a tiered payroll tax structure. For these states, the rate is a calculated value (total tax divided by total gross), which will often be different from the displayed legislated rate. This also means that the rate cannot be overridden—see "Reporting to the ATO and Other Agencies" for more information.
Total Tax Payable	The total amount of payroll tax to be paid.
Less Tax Paid	This field appears when generating an annual return. This is the amount of tax already paid in the monthly batches that are included in the annual return.
Net Tax Payable	The net payable amount, i.e. the total payable, less any tax paid.

Main Table

The details of all pay amounts liable for payroll tax for the selected state and month are displayed in the main table. For monthly reports, the system sums all liable pay items from completed pays in the selected state and month; for annual returns, the system sums all monthly batches (and optionally includes amounts for June, if a batch for June hasn’t been created and the Automatically Include Month of June option is ticked on the Payroll Preferences (MP.PP.11.00) form).

Table 1. Summary TabThis tab shows a summary of the payroll tax calculated for each liable pay item.
Element	Description
Wage Components	Amounts are grouped by payroll tax category - each pay item is assigned a category on the Liabilities tab for the Pay Items (MP.PP.22.10) form. This column displays the category that the amounts in this line apply to.
Calculated Amount	The amount calculated for the components by the MYOB Advanced Payroll system.
Override	Tick the check box in this column to override the calculated amount.
Override Amount	If you have chosen to override the calculated amount, enter the new amount in this column.
Note	Enter a short note for the line, e.g. if you have overridden the amount, this field could contain an explanation.
Last Modified Date	The date when the payroll tax batch was most recently edited.
Last Modified By	The name of the employee who most recently edited the batch.

Table 2. Details TabFor monthly payroll tax batches, this tab displays the details of the payroll tax calculated for each pay item in the batch.
Element	Description
Employee ID	The unique ID code of the employee that the pay item relates to.
Employee Full Name	The full name of the employee that the pay item relates to.
Employee Payroll Tax Exempt?	Whether or not the employee is exempt from payroll tax, as determined by the Employee is exempt from Payroll Tax option on the Payroll Tax tab of the Pay Details (MP.PP.23.10) form. If this column displays "Yes", then the pay item was not included in payroll tax calculations, even if it would normally be liable for payroll tax.
Employee State Jurisdiction	The state that the employee works in, as specified on the Payroll Tax tab of the Pay Details (MP.PP.23.10) form.
Pay Run	The ID of the pay run that the pay item was paid in.
Physical Pay Date	The day when employees were paid for the pay run.
Pay Period Start	The date on which the pay period that the pay run applied to began.
Pay Period End	The date on which the pay period that the pay run applied to ended.
Pay Group	The pay group that the pay applied to.
Pay Frequency	The frequency of the pay.
Pay Item	The ID of the pay item
Amount	The dollar amount paid for the item.
Pay Item Payroll Tax Liable	Whether or not the item is liable for payroll tax, as determined on the Liabilities tab of the Pay Items (MP.PP.22.10) form. This property is superseded by the Employee Payroll Tax Exempt? property - if an employee is exempt, then none of their pay items will be included in payroll tax calculations, regardless of whether or not they are liable.
Payroll Tax Category	The payroll tax category specified for the pay item on the Liabilities tab of the Pay Items (MP.PP.22.10) form.

Table 3. Monthly TabFor annual payroll tax batches, this tab displays the details of the monthly batches that are included in the annual batch.
Element	Description
Wage Components	The employee's unique ID code.
Months	A separate column is available for each month of the financial year (Jul - Jun). Each column displays the wage component totals as recorded in the batch for that month. Note: If the Automatically Include Month of June option is ticked on the Payroll Preferences (MP.PP.11.00) form, then when generating the annual payroll tax return, eligible pay amounts for the month of June will be included in the calculation of the annual payroll tax batch, even if a monthly batch for June has not been created.