How to Process Additional Employer Contributions as Reportable Employer Superannuation Contributions (RESC) in JobBag

JobBag has introduced a new system-maintained kind for Reportable Employer Superannuation Contributions (RESC), specifically for Additional Employer Contributions. These are optional super contributions made by an employer in addition to the statutory Superannuation Guarantee (SGC), often as part of individual agreements where the employee has influenced the terms. RESC amounts are not mandated by legislation or industrial instruments, must be reported separately to the ATO, and do not impact the employee’s gross income, taxable earnings, or take-home pay.

Step 1: Map the RESC Kind

JobBag has already added the RESC kind to your data. You just need to map it to your accounts.

What to Do:

1. Navigate to Payroll > Map Payroll Kinds

2. Use the filter to find RESC

   Map it to your Superannuation Expense GL Code

📌 Note: If you want to report RESC amounts separately in your General Ledger (GL), you will need to set up a new expense account and map the RESC kind to that account during the payroll kind mapping process.

Step 2: Add RESC to Payslips

RESC contributions can be added to an employee’s regular payslip or processed via a manual payslip.

Option A: Add to Regular Payslip

• Process pay run (weekly, fortnightly, or monthly)
• Add a Reportable Employer Superannuation Contribution (RESC) line for the additional employer contribution
• This line will display separately alongside SGC and PAYG on the payslip
• Save, approve and pay as normal

📌 Note: These contributions will not affect gross pay, taxable income, or net pay.

Option B: Add via Manual Payslip

• Create a manual payslip
• Add a Reportable Employer Superannuation Contribution (RESC) line for the additional employer contribution
• Save and approve payslip (No payment required for this payslip)

📌 Note: These contributions will not affect gross pay, taxable income, or net pay.

Step 3: Reconcile and Pay RESC Contributions

JobBag allows you to handle RESC payments using your existing superannuation processes.

Step 4: Reporting

JobBag has updated its reporting views to accommodate Additional Employer Contributions under RESC.

Reporting Enhancements:

• Payslip Listings Report: A new column to show RESC amounts separately from SGC has been added to Payslip Listing Report
• STP Reporting: RESC is reported separately from SGC in ATO submissions, There is a new RESC column added to the STP window
• Payroll Worklists: A new column to show RESC amounts separately from SGC has been added to payroll lists