Superannuation Payable workpaper (SPP)

The Superannuation Payable (SPP) workpaper tracks the superannuation guarantee payable and paid position across the four quarters of the year, plus any opening balance carried from before the current year began.

Data extraction

●        Opening Balance (Q4): the prior year's fourth-quarter superannuation payable amount only, entered with a prompt confirming only Quarter 4 should go here.

●        Opening Balance, Prior to Q4: any earlier outstanding balance, with its own separate prompt.

●        Q1 through Q4 rows: each quarter's start and end date are fixed to the standard Australian quarters, for a job with an April-start super year: Q1 is 1 July to 30 September, Q2 is 1 October to 31 December, Q3 is 1 January to 31 March, and Q4 is 1 April to 30 June, with the opening balance row itself covering 1 April to 30 June of the prior year.

●        Due Date: calculated automatically for each quarter as 28 days after that quarter's end date, matching the ATO's standard superannuation guarantee due date rule.

How to access

●        Go to Jobs and open the relevant job.

●        Click the Workpapers icon or navigate to Job Results then Workpapers.

●        Select SPP on the Workpapers Dashboard.