Gross Amount (New Definition)


(from the ATO's Business Implementation Guide)



Gross Amount is a construct of many different types of payments in payroll. There are a number of changes to the STP Phase 2 data structure that make this component of pay difficult to concisely define. Therefore, this actual element of data (PAYEVNTEMP258 Gross Amount) definition is in two parts:

Gross Amount is the residual amount that remains.


This complex definition allows Gross Amount to be common across all Income Types, thus accounting for the different components that may be included in the Business Personal Services Income Types (voluntary agreement, labour-hire and other specified income) in addition to that of Salary and Wages and others.

Services Australia categorise this as Employment Income or Lump Sum, depending on the payment frequency.

For example; if a Payee:

Then the reportable income and components would be as follows:


Payment

Amount

2018 Reportable Status (Phase 1)

2020 Reportable Status (Phase 2)

Total Remuneration (sum of all payments)

56,950.47



Reportable Income (sum of all payments except overtime meal allowance)

56,296.93



Total Gross (reportable income less separately itemised amounts)

49,453.08

Gross:  $49,453.08

Ordinary Hours + Annual Leave – Salary Sacrifice + Overtime + Higher Duties


Wages

51,776



Ordinary Hours (52 wks/yr – 4wks annual leave – 1 wk LWOP) = 47 wks  x ($51,776/yr ÷ 52 wks/yr) = $995.69/wk

46,797.43

Included in Gross

Gross Pay: $46,797.43

Annual Leave (4 wks x $995.69/wk)

3,982.76

Included in Gross

Paid Leave Type O-Other Paid Leave: $3,982.76

Salary Sacrifice Salary Sacrifice to Superannuation

5,000.00

Included in Gross (deduction from Gross)

Salary Sacrifice Type S-Superannuation: $5,000.00

Cents/km Allowance ($0.78/km x 2,150 km)

1,677.00

Allowance Type CAR: $1,667.00

Allowance Type CD-Cents per KM: $1,677.00

Laundry Allowance ($3.55/wk x 47 wks)

166.85

Allowance Type LAUNDRY: $166.85

Allowance Type LD-Laundry: $166.85

Overtime (82 x 1.5 x [$51,776/yr ÷ 52 wks/yr ÷ 38 hrs/wk] = $26.20/hr)

3,222.89

Included in Gross

Overtime: $3,222,89

Overtime Meal Allowance (41 x $15.94)

653.54

Not reportable as per annual ATO Tax Determination on Income Tax: what are the reasonable travel and overtime meal allowance expense amounts

Not reportable as per annual ATO Tax Determination on Income Tax: what are the reasonable travel and overtime meal allowance expense amounts

Higher Duties Allowance (3 wks x $150/wk)

450.00

Included in Gross

Allowances Type KN-Tasks: $450.00




The business rules for Gross are:

  1. A Payer reports the YTD amounts for Gross Amount for each Payee included in that STP Report.

    1. These YTD amounts may be less than a previous report (for example; recovery of a current year overpayment or reclassification of the Payment Type).

    2. These YTD amounts may be negative, however, ATO-derived aggregated gross must be zero or a positive amount.

  2. As a component of disaggregated gross, the YTD amount reported must be the pre-sacrificed amount.