PAYDAY SUPER AND PAYROLL COMPLIANCE

Course overview

Apply the Australian Payday Super framework to everyday payroll decisions, salary sacrifice arrangements and payroll tax reviews. Practical cases develop your ability to calculate contributions, trace fund receipts, reconcile records and resolve errors for clients and internal finance teams.

Course objectives

Establish a reliable basis for reviewing worker coverage and qualifying earnings.
Apply contribution calculations and payment controls to ordinary payroll transactions.
Integrate salary sacrifice, reporting and accounting reconciliations.
Distinguish federal super obligations from state payroll tax obligations.
Develop a documented remediation and monitoring process.

Learning Outcomes

Identifying the applicable regime and substantiating worker and earnings classifications.
Calculating compulsory contributions and determining whether the fund received them on time.
Reconciling salary sacrifice, payroll reporting and financial records.
Analysing Victorian and NSW payroll tax interactions without double counting remuneration.
Preparing an exception report, correction plan and evidence file.

Learning approach

Allow approximately three hours for reading, worked activities and assessment. Work through the calculations before comparing your approach with the explanations. All businesses and individuals in the scenarios are fictional. Unless stated otherwise, workers are adult Australian resident employees, contributions are to complying superannuation funds, no special exemption applies, and earnings remain below the annual maximum contribution base. Examples distinguish recommended internal controls from statutory obligations. Reviewing a particular worker, award, fund or state liability requires the actual documents and current rules applicable to that arrangement.

Intermediate learning for public practitioners, corporate accountants, controllers and payroll managers applying Payday Super; detailed payroll tax examples concern Victoria and NSW.

Duration basis. The course states an estimated 3.0 hours for reading, worked activities and assessment, expressly subject to provider timing validation. Its metadata status is Draft.

Membership body	Direct alignment and course evidence
CPA Australia	Current employer superannuation, payroll reporting and remuneration review. Lessons 1–2 apply regime selection, qualifying earnings and receipt deadlines; lesson 3 reconciles salary sacrifice and records; lessons 4–5 address payroll tax and corrections.
CA ANZ	Technical competence and professional skills in financial control. Topics 2.2–2.3 test receipt and rejected payments; topic 3.3 reconciles financial records; topics 5.1–5.3 require separate remediation paths, exposure analysis and monitoring.
IPA	A1: superannuation, taxation and regulation through qualifying earnings, remuneration and payroll tax. A2: problem solving and business processes through exception handling, reconciliations, documented correction plans and ongoing review.

Learning evidence. Five lessons, 15 topics and a 30-question scenario assessment support applied learning. Retain calculations, fund-receipt timelines, reconciliations, an exception report and a correction plan.

Ethics treatment. The course develops disciplined review and documentation but does not specify a timed ethics component. The three-hour estimate is not an ethics allocation.

Separate TPB relevance. Employer super, withholding and reporting content can directly support the practitioner’s relevant services. Assess state payroll tax content separately for TPB relevance.