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.