XBert Type: Standard
Accounting Software: Xero
Country Restriction: AU only
Risk Type: Payroll Risk
Business Function: Payroll
Overview
The "Check Employee Super Contribution" XBert helps identify potential underpayments of superannuation for employees. It compares the Super Guarantee Contribution (SGC) actually recorded in the pay run against what XBert estimates should have been contributed based on ordinary time earnings (OTE) for the past financial year.
What it does
This XBert checks each pay advice from the last financial year and:
Calculates expected SGC amounts based on earnings classified as ordinary time earnings
Compares those values to actual SGC deductions recorded on each payslip
Flags any discrepancies where the expected SGC is greater than what was reported
It accounts for various edge cases, including exempt payments, industry-specific rules, and common errors in payroll configuration.
How it works
XBert reviews:
All pay advices for each employee in the last financial year
Earnings from accounts set up as non-exempt from super
The SGC rate (e.g. 11%) and any thresholds (noting the $450/month rule was removed from 1 July 2022)
If a payslip shows a lower SGC amount than expected for that pay period, XBert triggers an alert. It excludes known exemptions like JobKeeper payments and considers casual worker thresholds where relevant.
Example/Use Case
Bob runs payroll at Acme Inc. for a casual worker named Andy. In one fortnight, Andy earns $350, and no super is added. However, Andy also worked the previous fortnight and earned $200. Combined, Andy earned $550 for the month, so super should have been applied. XBert identifies this discrepancy based on cumulative pay data and alerts Bob.
Jane manually enters super contributions and recently moved to a new payroll system. Some pay accounts were incorrectly set up to exclude SGC. XBert detects this by comparing account settings and raises an alert for Jane to investigate.
Accounting software
Xero only
Which countries it supports
Australia only.
Processes
This XBert belongs to the Payroll – Superannuation category.
To resolve:
Review the payslip(s) highlighted in the alert
Check if the SGC amount aligns with ATO rules and account configurations
If incorrect, update the payroll item or pay run
If amounts are accurate and no correction is needed, file the XBert
Identifying SGC discrepancies helps prevent ATO penalties, ensures compliance, and supports employee trust in the payroll process.