Salary & Superannuation Reconciliations (WRC)
How WRC cross-checks payroll, GL, and lodged BAS/STP figures month by month.
The Salary & Superannuation Reconciliations (WRC) workpaper reconciles wages, salaries, and PAYG withholding across three independent sources: the payroll report, the general ledger, and what was actually lodged with the ATO.
Data extraction, per payroll report
● Salaries & Wages and Tax Withheld: both picked from the Payroll Employee Summary report for the job's date range.
Data extraction, per profit and loss
● Salary & Wages, Bonus & Commission, Car Allowance, Meal Allowance, and Rent Allowance: each picked from the Trial Balance by keyword match against the relevant account, left at 0 where a client has no balance under that head.
Data extraction, per STP report
● STP Salaries & Wages and STP Tax Withheld: pulled from the ATO Portal's Single Touch Payroll report for the full financial year, as a cross-check against the payroll report figures.
Data extraction, per BAS/IAS
For each month or quarter the client lodges, W1 (Wages & Salaries) and W2 (Amount Withheld) are pulled from the ATO Portal for that specific lodgement period. Monthly lodgers get twelve entries across the year; quarterly lodgers get four.
Balance per GL
Sum of Salary & Wages, Bonus & Commission, Car Allowance, Meal Allowance, and Rent Allowance account codes mapped in CoA Mapping.
How to access
● Go to Jobs and open the relevant job.
● Click the Workpapers icon or navigate to Job Results then Workpapers.
● Select WRC on the Workpapers Dashboard.