While getting started with Deputy Payroll, you may have set up some recurring deductions, expenses and allowances so that payments like superannuation salary sacrifice, child support payments, union fees or charity donations are automatically added to every pay run.

However, it's also possible to add these payments directly into payslips during the pay run as a one-off event.

You can add them to one payslip or multiple payslips in a pay run using Bulk Actions. This guide will focus on adding one-off payments to individual pay slips, but you can read more about using Bulk Actions to apply the same payments to multiple payslips at once.

• When to add one off payroll items to a pay run
• Adding a one off expense to a pay slip
• Adding a one off deduction to a pay slip
• Adding a one off extra payment to a pay slip
• Adding a specific bank account for expenses and deductions payments
• Edit or delete a one off payroll item

When to add one off payroll items to a pay run

Some payroll items, such as ongoing child support payments, novated lease payments or superannuation salary sacrifice payments are better set up as recurring deductions, expenses and allowances because they occur at every pay run.

However, there are times when you may need to add a one off payroll item to a payslip, such as:

• an employee is entitled to a one off laundry allowance
• an employee is receiving a one off bonus
• an employee travels to a one off conference or training course and claims travel kms

The one off payroll items will need to be added to the pay slip after you have processed the pay run during the payslip review stage and before you complete the pay run. 

Adding a one off expense to a pay slip

Note: Expenses will be calculated from the employee's pre-tax wages and are considered in tax calculations.

To add a one off expense to a payslip, click on the + icon on the Expenses row of the pay slip.

Complete or confirm the fields:

Employee

The name of the employee whose payslip this expense will be applied to.

Title

The name of the expense you are adding - this will be displayed on the employee's payslip. You may want to come up with a naming convention that makes sense and is easily distinguishable. 

Bank

Select or add a bank account for this expense to be paid to. When adding the expense to the payslip, you have the option to nominate a specific bank account the payment will be made to. This payment will be included in your ABA file, so all your employee payments can be paid in one go. If you do not nominate a bank account at this step, you will be able to make a separate payment of the expenses at a later date.  

Type

Select the type of expense:

• Fixed dollar amount
• Percentage CTB (cost to business) - the expense calculation will be a percentage of all payments for the employee in that pay run, including superannuation.
• Percentage CTB (cost to business) less super -the expense calculation will be a percentage of all payments for the employee in that pay run, NOT including superannuation.

Class

Select the classification:

• Other Super - used for post-tax calculated superannuation payments (Superannuation from net pay)
• Super - used for superannuation payments such as superannuation salary sacrifice or super amounts above the Superannuation Guarantee. If you select this option, the expense will be present in super reports and clearing house payments.
• Fringe Exempt - used if the expense payment is classed as a Reportable Fringe Benefit Amount (RFBA) and the benefit was provided to an employee performing exempt duties for an employer that is eligible for an exemption from FBT under section 57A of the Fringe Benefits Tax Assessment Act 1986 (FBTAA).
• Fringe Taxable - used if the expense payment is classed as a Reportable Fringe Benefit Amount (RFBA) and the benefit is not eligible for an exemption from FBT under section 57A of the FBTAA.

Rate

Enter the fixed dollar amount of the expense or the rate % if you have selected a percentage type to calculate the expense amount. 

Multipler

Enter a multiplier rate if required. For example if you have provided a rate say 88 cents per kilometre, and you want to pay multiples of that rate say 103 kilometres. 

Once you are happy with the expense settings, click Add expense.

You will see the new one off expense will be added as a new line under the expense section in the payslip.

It will only appear on this payslip and the next time you process a pay run for this employee, the expense will not appear.

Remember, you can also set up:

• a recurring expense if you need it to appear on every payslip.
• a bulk action to apply an expense to all or selected employees' pay slips in a pay run.

Adding a one off deduction to a pay slip

Note: Deductions will be calculated from the employee's post-tax wages and are not included in tax calculations.

To add a one off deduction to a payslip, click on the + icon on the Deductions row of the pay slip.

Complete or confirm the fields:

Employee

The name of the employee whose payslip this deduction will be applied to.

Title

The name of the deduction you are adding - this will be displayed on the employee's payslip. You may want to come up with a naming convention that makes sense and is easily distinguishable. 

Bank

Select or add a bank account for this deduction to be paid to. When adding the deduction to the payslip, you have the option to nominate a specific bank account the payment will be made to. This payment will be included in your ABA file, so all your employee payments can be paid in one go. If you do not nominate a bank account at this step, you will be able to make a separate payment of the deductions at a later date.  

Type

Select the type of deduction:

• Fixed dollar amount
• Percentage CTB (cost to business) - the deduction calculation will be a percentage of all payments for the employee in that pay run, including superannuation.
• Percentage CTB (cost to business) less super - the deduction calculation will be a percentage of all payments for the employee in that pay run, NOT including superannuation.
• Percentage Taxable - all wages less expenses
• Percentage  After Tax - all wages less expenses less taxes

Class

Select the Class:

• NA - not included in STP submission
• Child Support PEA - for Child Support payments that need to be made to Services Australia (SA) which are made according to a deduction notice. The Protected Earnings Amount (PEA) is the part of an employee’s pay exempt from child support deductions.
• Child Support 72A (Garnishee Notice) - for Child Support payments that need to be made to Services Australia which are made according to a garnishee notice. 72A indicates it is a fixed amount that the employer is legally required to deduct from the employee's earnings for child support, as advised by SA.
• Fees - used for union fees, subscriptions to trade and professional associations
• Work Place Giving - used for deductions going to a Deductible Gift Recipient charity
• Fringe Exempt - used if the expense payment is classed as a Reportable Fringe Benefit Amount (RFBA) and the benefit was provided to an employee performing exempt duties for an employer that is eligible for an exemption from FBT under section 57A of the Fringe Benefits Tax Assessment Act 1986 (FBTAA).
• Fringe Taxable - used if the expense payment is classed as a Reportable Fringe Benefit Amount (RFBA) and the benefit is not eligible for an exemption from FBT under section 57A of the FBTAA.

Rate

Enter the fixed dollar amount of the deduction or the rate % if you have selected a percentage type to calculate the deduction amount. 

Multipler

Enter a multiplier rate if required. For example if you have provided a rate say $5 charity donation, and you want to pay multiples of that rate say 4 so the donation is $20. 

Once you are happy with the deduction settings, click Add deduction.

You will see the new one off deduction will be added as a new line under the deduction section in the payslip.

It will only appear on this payslip and the next time you process a pay run for this employee, the deduction will not appear.

Remember, you can also set up:

• a recurring deduction if you need it to appear on every payslip.
• a bulk action to apply a deduction to all or selected employees' pay slips in a pay run.

Adding a one-off extra payment to a pay slip

To add a one off extra payment to a payslip, click on the + icon on the Payments row of the payslip.

Complete or confirm the fields:

Employee

The name of the employee whose payslip this payment will be applied to.

Title

The name of the deduction you are adding - this will be displayed on the employee's payslip. You may want to come up with a naming convention that makes sense and is easily distinguishable. 

Class

Select the class

Here is an overview of each Class and how it operates in Deputy Payroll:

Note: This chart outlines the treatment of the extra payment type you select. For example,
When the class selected is Normal, payment of this will be treated as ordinary hours and not overtime hours, will accrue leave, will have superannuation applied to any payments of the rule, and will have PAYG withholding considered in the payment of the rule.

In comparison, when you select Bonus, the rule will be treated as a bonus; not ordinary hours, not overtime hours, and will not accrue leave, but will have superannuation applied to any payments of the rule and will have PAYG withholding considered in the payment of the rule.

Note: By default, Overtime payments will not earn superannuation, but you can change this in the employee's profile in the Payroll section.

Note: This chart is a guide only. Deputy does not provide advice on employment law or taxation matters, including payroll specifics. Please seek professional advice from your legal/tax adviser to validate the approach for the specific circumstances of your business. 

STP

Select an STP category from the drop-down menu.

Please ensure that you refer to the Single Touch Payroll guide or the ATO website for assistance with selecting the correct category.

Important Note: Deputy does not provide advice on employment law or taxation matters, including payroll specifics. Please seek professional advice from your legal/tax adviser if you are unsure what to select in these fields. 

It is your responsibility to ensure that you are correctly classifying and reporting payment types through Single Touch Payroll. It is also your responsibility as an employer to ensure that you are paying your employees correctly in line with applicable award/s and industrial instrument/s and so it is important that you carefully review (and if necessary, make any adjustments to) the payslips generated for each of your team members before "completing" the pay run.

Additionally you may want to visit the ATO website for assistance with selecting the correct class and STP category. 

Rate

Enter the fixed dollar amount of the payment.

Hours

Enter the hours if required (or leave at 0 if not required)

Multipler

Enter a multiplier rate if required.

Once you are happy with the payment settings, click Add Payment.

You will see the new one off payment will be added as a new line under the Payments section in the payslip.

It will only appear on this payslip and the next time you process a pay run for this employee, the payment will not appear.

Remember, you can also set up:

• a recurring payment if you need it to appear on every payslip.
• a bulk action to apply a deduction to all or selected employees' pay slips in a pay run.

Adding a specific bank account for expenses and deductions payments

When setting up expenses and deduction rules, you have the option to nominate a specific bank account the payment will be made to. This payment will be included in your ABA file, so all your employee payments can be paid in one go.

If you need to add a new bank account to nominate in a deduction or expense pay rule you are creating, click on the Add Bank Account link.

This will open a new tab in your browser to display a page of Bank details. To add a new bank account, click Add Bank Account.

Complete the Add bank account form by entering the following information into the fields:

Note: you can also use the Child Support Quick Fill option.

Nickname

Enter text to indicate an easy way for anyone managing payroll to understand what the bank account has been set up for. Some examples might be:

• Child Support - John Smith
• Offset Mortgage - Mary Brown
• Christmas party - All staff at Location A

Group

Select from the dropdown options:

• All - select All if you use the same bank account for super and wages
• Wages - select Wages for your wage bank account
• Super - select Super for your super bank account
• Deductions - Select Deduction to assign a Deduction line on the payslip or Deduction rule to a bank account
• Groups - Select a Group (team members all on the same pay calendar) if the wages or super for that group of staff need to come out of a particular bank account

Account Name

Enter the Account name for the bank account (usually set by the bank when the account was opened) eg. JH AND PW SMITH

BSB

Enter the BSB (Bank State Branch) number of the bank account. eg. 923-100

Account Number

Enter the account number assigned to the account by the bank. eg. 98362478

Bank Code

Select the bank where the bank account is held. This filed is not required for deductions.

APCA Code

Enter your APCA (Australian Payments Clearing Association Code). This code should be supplied to you by your bank if relevant. Contact your bank if you have not been supplied with a APCA code to see if you should have one.

If you are not sure what this value is, try 0 first. For Deductions, use 0.

Reference

The text that you enter in this field will appear on your bank statement. It can be anything you like, but it can't be left blank. eg. Wages

For Deductions, this text must be the reference ID. Enter the reference ID supplied to you by the organisation expecting the payment. The reference ID is the code that will allow them to reconcile the payment being made with the correct person in their system.

Child Support Quick Fill

There is the option to refill the Add Bank Account form with Child Support details by clicking on Child Support on the right-hand side of the form.

This will pre-fill many required details, including the Bank account details for Services Australia, where the Child Support payment will go to however, there are some fields you still need to enter:

• Reference

  Because you are reporting Child Support payments through Single Touch Payroll, all of the PEA deductions and 72A garnishees you collect from your team members pays will use the same bank account details for the Nickname and Reference (the one bank account).

  Using the Employer Payment Reference Number as advised by Services Australia allows Services Australia to reconcile the payment being made with the STP report and then with the correct individuals in their system.

  Nickname 

  It is recommended to use the format Child Support - EPRN for the nickname of the account as this indicates you are using the Employer Payment Reference Number.

  There may be an occasion that Services Australia contacts you and asks you to set up a separate bank account for an employee with a Garnishee notice 72A. In this circumstance, you can still use the Child Support Quick fill. At the point of adding in the nickname it is recommended to use the format CS - "name of team member paying child support"

Once you are happy with the settings you have added, click Add Bank Account at the bottom of the pop up to add the bank account.

Edit or delete a one off payroll item

If you need to edit or delete a one-off payroll item you have added to a payslip (before you complete the pay run) just click on the pencil icon for that line item.

Now you can update the details or even delete it, if you need to.