If the employee is an existing employee, one of the two superannuation funds will need to be linked to their existing card as follows:

1. Go to the Card File command centre and click Cards List.
2. Click the Employee tab and click the zoom arrow for the employee in question.
3. Click the Payroll Details tab and click Superannuation along the left of the window.
4. Click the Superannuation Fund selection arrow, select the appropriate fund and click Use Fund. If the fund in question doesn't appear in the list, click New to add the fund.
5. Enter the employee's fund membership number in the Employee Membership # field.

This card, which would normally have the entire employee information entered against it, will be referred to as the Primary card.

A second employee card will then need to be created for Alan Long. To create a new card:

1. From the Employee tab of the Card List click New.
2. Enter the employee's details in the Profile tab. When entering the employee's name, change it slightly so this card can be identified in the Process Pays selection list. Note: Many superannuation funds require the name of the employee to be clearly and easily identifiable for matching contributions made for the employee. By putting a middle initial for the second of card, we have two cards with different, yet easily identifiable, names.
3. Click the Payroll Details tab, then click Superannuation and select the second superannuation fund from the list. You can create a new fund by clicking the New button.
4. Enter an Employee Membership # for this superannuation fund.
5. Click OK to close the card. This card will be referred to as the employee's Secondary card

The Superannuation Guarantee category probably already exists in your company file. Here's how you can check, and create it if it doesn't exist.

1. Go to the Payroll command centre and click Payroll Categories.
2. Click the Superannuation tab.
3. If the Superannuation Guarantee category already exists, skip to Task 2 (Create a superannuation holding account)  below.
4. If the Superannuation Guarantee category doesn't exist click New.
5. In Superannuation Name, enter 'Superannuation Guarantee' or similar.
6. In Linked Expense Account and Linked Payable Account select relevant accounts such as 'Superannuation Expense' and 'Superannuation Payable'.
7. Select the Contribution Type as 'Superannuation Guarantee (expense)'.
8. Set the Calculation Basis to 'Equals 9.5% of Gross Wages' and set the Limit to 'No Limit'.
9. Set the Threshold to the current lower limit of $450.00.
10. Click Employee and select the relevant employee card only (The Primary Employee Card).
11. Click Exempt and select any wage categories you do not want the Superannuation Guarantee contribution to be calculated on.
12. Click OK to save this new category. An example is shown below:
    

The Superannuation Holding account is a new account that is required to hold superannuation amounts from the Primary Card and transfer it to the Secondary Card. To create this account:

1. Go to the Accounts command centre and click Accounts List.
2. Click the Asset tab.
3. Click New.
4. Set the Account Type as Other Asset.
5. Specify an Account Number that is currently not used and suits your account list.
6. In the Account Name type 'Salary Sacrifice Holding' then click OK. An example is shown below:
   

1. Go to the Payroll command centre and click Payroll Categories.
2. Click the Deductions tab then click New.
3. In the Deduction Name, enter 'Salary Sacrifice - Split' or similar.
4. In the Linked Payable Account select the 'Salary Sacrifice Holding' account created above. A message will be displayed regarding the account type you have selected. Disregard this message (click OK if required).
5. In the Calculation Basis of the deduction category, enter the amount. In this example, Alan Long wants to sacrifice $50 every pay in to Superannuation, so we will enter '$50 per pay period' as the calculation basis. Note: The Calculation Basis can also be set to a percentage or user-entered amount if so required.
6. Set the Limit to 'No Limit'.
7. Click Employee and select the relevant employee card only (The Primary Employee Card).
8. Click Exempt and select PAYG Withholding so the deduction will not be subject to PAYG and the PAYG will be the appropriate amount.
9. Click OK to save this new category. An example is shown below:
   

1. Go to the Payroll command centre and click Payroll Categories.
2. Click the Wages tab then click New.
3. In the Wages Name, enter 'Salary Sacrifice wage split' or similar.
4. Select the Type of Wages as 'Salary'.
5. In the Optional Account, select this option and select the 'Salary Sacrifice Holding' account created earlier. A message will be displayed about the type of account you selected. Disregard this warning (click OK if required).
6. Click Employee and select the relevant employee card only (The Secondary Employee Card).
7. Click OK.
8. Click OK to save this new category. An example is shown below.
   

A salary sacrifice superannuation category probably already exists in your company file so you can modify this one to suit your needs, or create a new one.

1. Go to the Payroll command centre and click Payroll Categories.
2. Click the Superannuation tab.
3. If you want to modify the existing salary sacrifice category, click the zoom arrow to open this category.
4. If you want to create a new salary sacrifice category, click New.
5. In Superannuation Name, enter 'Salary Sacrifice' or similar.
6. In the Linked Payable Account select the 'Superannuation Payable' account.
7. Select the Contribution Type as 'Salary Sacrifice (deduction)'.
8. Set the Calculation Basis to 'Equals 100% of Salary Sacrifice wage split' and set the Limit to 'No Limit'.
9. Set the Threshold to the current lower limit of $0.00.
10. Click Employee and select the relevant employee card only (The Secondary Employee Card).
11. Click OK to save this new category. An example is shown below:
    

As shown in the example below, you will notice that when paying the primary card, there is a deduction for $50 that will be transferred to the Secondary card (Alan J Long) for the Salary Sacrifice Superannuation amount.

When you open the pay transaction for the secondary card, you will find that it appears as a 'blank' pay, with no amounts automatically filled out:

You need to enter $50 against the 'Salary Sacrifice wage split' category. This will automatically post -$50 to the 'Salary Sacrifice' superannuation category, resulting in a Net Pay of $0. There will be no amounts posted against the Base Salary or PAYG Withholding categories

When you click Record to record this pay, a message prompting to Void the pay will appear. Click OK to this message.

There are superannuation reports which display this information:

1. In any command centre, click Reports (along the bottom of the window) then choose Payroll.
2. Click to highlight the Accrual by Fund Summary report (under the Superannuation sub-heading).
3. Click Customise.
4. Filter the report for the required Super Funds and Date Range as required.
5. Click Display.

This report will show the Superannuation Guarantee contribution amounts separated by fund for each employee for the filtered date range. You could also view the Accrual by Category and Accrual by Fund Detail reports to see the Superannuation Guarantee contribution amounts accrued by each employee.

If you use the MYOB Super Portal to pay your superannuation contributions, you'll need to save separate contribution files for the employee's super payments:

• one contribution file containing their superannuation guarantee contribution, and
• one contribution file containing their salary sacrifice superannuation contribution.

For information on preparing super payments, see the AccountEdge help.

You will only include the Primary employee card when printing your Payment Summaries and creating the EMPDUPE file. This will mean at Step 4 of the Payment Summary Assistant, under the Gross Payments section, select the 'Salary Sacrifice - Split' category but do NOT select the 'Salary Sacrifice wage split' category.