XBert Type: Standard
Accounting Software: Xero
Country Restriction: AU only
Risk Type: Payroll Risk
Business Function: Payroll
Overview
The "Monthly Employee Super Contribution check" XBert reviews employee payroll data each month to ensure the correct Super Guarantee Contribution (SGC) has been calculated and recorded. This check helps identify potential underpayments or errors in superannuation allocation, which can arise due to incorrect payroll account settings or oversight in pay advice preparation.
What it does
This XBert:
Analyzes pay advices issued during the previous calendar month
Calculates expected super contributions based on ordinary time earnings (OTE) that are not exempt from SGC
Compares this expected amount with the actual SGC recorded on the payslip
Flags any instance where the expected super exceeds what was deducted
It accounts for different payroll configurations and aims to highlight only potential errors that warrant attention.
How it works
For each employee, XBert:
Identifies all relevant payroll line items from the last month
Uses the SGC rate (e.g. 11%) to calculate the estimated super on eligible earnings
Compares this figure to the amount listed as SGC in the payroll system
Triggers an alert if the actual amount is less than expected on any payslip
Common edge cases like JobKeeper, exempt pay items, and low-earning casual workers are excluded to reduce false positives.
Example/Use Case
Jane runs payroll for her retail staff. Her new payroll system includes some custom pay accounts, and she wasn’t aware that one was not flagged correctly for super contributions. As a result, her employees’ payslips show lower-than-required SGC allocations. XBert spots this mismatch and flags the relevant pay advices for correction.
Accounting software
Xero only
Which countries it supports
Australia only.
Processes
This XBert falls under the Payroll – Superannuation category.
To action:
Review the highlighted pay advices for the previous month
Confirm whether super contributions were calculated correctly
If errors are found, adjust the payslip or payroll settings accordingly
If no issue exists, simply file the XBert to dismiss the alert
Monitoring SGC monthly helps ensure ATO compliance, accurate liability reporting, and fair treatment of employees.