澳大利亚

重要

Odoo is currently in the process of becoming compliant with STP Phase 2 and SuperStream. An announcement will be made as soon as companies can use Odoo for payroll as a one-stop platform.

Setting up employees

Employee settings

Create an employee by going to Employees ‣ New. Go to the Settings tab, and configure the Australian Payroll section, for example checking if they are Non-resident, if they benefit from the Tax-free Threshold, their TFN Status, Employee Type, etc.

Employee private information

In addition, some personal employee information is required for payroll compliance with Single Touch Payroll, and to process superannuation payments. Open the employee’s Private Information tab and fill in the following fields:

• Private Address

• Private Email

• Private Phone

• Date of Birth

注解

Odoo will remind you to complete the required data at different stages of the process.

Super accounts and funds

You can add the superannuation details of new employees under the employee’s Super Accounts tab. Click Add a line and make sure to include the Member Since date, Member Number, and Super Fund.

小技巧

Use the Proportion field if an employee’s contributions should sent to multiple funds at a time.

To create a new Super Fund, start typing its name and click Create and edit…. Fill in its:

• 地址

• ABN

• Type (APRA / SMSF)

• unique identifier (USI for APRA, ESA for SMSF)

• (for SMFS only) Bank Account

小技巧

Manage all super accounts and funds by going to Payroll ‣ Configuration ‣ Super Funds or Super Accounts.

重要

Odoo is currently in the process of becoming SuperStream-compliant.

合同

Once the employee has been created, create their employment contract by clicking the Contracts smart button, or by going to Employees ‣ Employees ‣ Contracts.

注解

Only one contract can be active per employee at a time. However, an employee can be assigned consecutive contracts during their employment.

Employment contract creation: recommended steps

1. Basic contractual information

• Select the Contract Start Date and Working Schedule (set, or flexible for casual workers).

• Keep the Salary Structure Type set to Australian Employee. This structure covers all of the ATO’s tax schedules.

• (if using the Attendances or Planning app) Select the Work Entry Source to define how working hours and days are accounted for on the employee’s payslip.

  • Working Schedule: work entries are automatically generated based on the employee’s working schedule, starting from the contract’s start date.

    Example

    An employee works 38 hours a week, their contract begins on 01/01, today’s date is 16/01, and the user generates a pay run from 14/01 to 20/01. The working hours on the payslip will be automatically calculated to be 38 hours (5 * 7.36 hours) if no unpaid leave is taken.

  • Attendances: the working schedule is ignored, and work entries are only generated after clocking in and out of the Attendances app. Note that attendances can be imported.

  • Planning: the working schedule is ignored, and work entries are generated from planning shifts in the Planning app.

  重要

  Timesheets do not impact work entries in Odoo. If you need to import your timesheets in Odoo, import them by going to Payroll ‣ Work Entries ‣ Work Entries instead.

2. Salary Information tab

• Wage Type: select Fixed Wage for full-time and part-time employees, and Hourly Wage for casual workers. The latter allows you to add a Casual Loading percentage.

  注解

  For hourly workers, the Hourly Wage field should exclude casual loading.

• Schedule Pay: in Australia, only the following pay run frequencies are accepted: Daily, Weekly, Bi-weekly (or fortnightly), Monthly, and Quarterly.

• Wage /period: assign a wage to the contract according to their pay frequency. On payslips, the corresponding annual and hourly rates will be computed automatically.

3. Australia tab

• 通用

  • Add the Regular Pay Day if relevant.

  • Enable Report in BAS - W3 if you choose to add PAYG withholding amounts in BAS section W3 instead of W2 (refer to the ATO’s web page on PAYG withholding for more information).

• Leave loading / workplace giving

  • Define whether your employees are Eligible for Leave Loading.

  • Set the Workplace Giving Employee amount in exchange for deductions.

  • Set the Salary Sacrificed Workplace Giving amount (e.g., receiving a benefit instead of a deduction).

• Super contributions

  • Add the Extra Negotiated Super % on top of the super guarantee.

  • Add the Extra Compulsory Super % as per industrial agreements or awards obligations.

• Salary sacrifice

  • Salary Sacrifice Superannuation allows employees to sacrifice part of their salary in favor of reportable employer superannuation contributions (RESC).

  • Salary Sacrifice Other Benefits allows them to sacrifice part of their salary towards some other form of benefit (refer to the ATO’s web page on Salary sacrificing for employees for more information).

    注解

    As of Odoo 18, salary sacrificing for other benefits currently does not impact fringe benefits tax (FBT) reporting.

4. Salary attachments

If the employee is to receive additional recurring payments every pay run, whether indefinitely or for a set number of periods, click the Salary Attachments smart button on the contract. Choose a Type and a Description.

注解

Around 32 recurring salary attachment types exist for Australia. These are mostly related to allowances and child support. Contact us for more information as to whether allowances from your industry can be covered.

5. Run the contract

Once all the information has been completed, change the contract stage from New to Running.

Prepare pay runs

常规

Pay runs are created by going to Payroll ‣ Payslips ‣ Batches. After clicking New, enter a Batch Name, select a Period, and click Generate Payslips.

Employees on a pay run can be filtered down by Department and Job Position. There is no limit to the amount of payslips that can be created in one batch. After clicking Generate, one payslip is created per employee in the Waiting stage, in which they can be reviewed and amended before validation.

On the payslip form view, there are two types of inputs:

• Worked days are computed based on the work entry source set on the employee’s contract. Work entries can be configured according to different types: attendance, overtime, Saturday rate, Sunday rate, public holiday rate, etc.

• Other inputs are individual payments or amounts of different types (allowances, lump sums, deductions, termination payments, leaves, etc.) that have little to do with the hours worked during the current pay period. The previously configured salary attachments are simply recurring other inputs attached to a contract.

Under the Salary Computation tab, Odoo automatically computes payslip rules based on employees, contracts, worked hours, other input types, and salary attachments.

The salary structure Australian Employee has 35 payslip rules that automatically compute and dynamically display according to the payslip inputs.

Example

The following rules apply for that pay period in the above example:

• Basic Salary: pre-sacrifice gross salary

• Ordinary Time Earnings: amount to which the super guarantee percentage needs to be applied

• Salary Sacrifice Total: includes the $150 sacrificed to superannuation

• Taxable Allowance Payments: includes the $10 allowance (cents per KM in this case)

• Taxable Salary: gross salary amount minus non-taxable amounts

• Salary Withholding and Total Withholding: amounts to be withheld from the taxable salary

• Net Salary: the employee’s net wage

• Concessional Super Contribution: in this scenario, the amount sacrificed to superannuation, payable to the employee’s super fund in addition to the super guarantee

• Super Guarantee: as of 01 July 2024, it is computed as 11.5% of the ordinary time earnings amount

注解

As of Odoo 18, the most recent tax schedule rates (2024-2025) have been updated for all salary rules and computations.

Out-of-cycle

In Australia, payslips created without a batch are considered to be out-of-cycle runs. Create them by going to Payroll ‣ Payslips ‣ Individual Payslips. The same payslip rules apply, but the way these payslips are submitted to the ATO in the frame of Single Touch Payroll (STP) is slightly different.

重要

As of Odoo 18, adding an out-of-cycle payslip to an existing batch is not recommended.

Finalise pay runs

Validate payslips

Once all payslip data is deemed correct, click Create Draft Entry on the payslip batch. This can also be done payslip by payslip for control reasons.

This has several impacts:

• Marking the batch and its payslips as Done.

• Creating a draft accounting entry per payslip or one entry for the whole batch, depending on your payroll settings. At this stage, accountants can post entries to affect the balance sheet, P&L report, and BAS report.

• Preparing the STP submission (or payroll data to be filed to the ATO as part of STP compliance). This needs to be performed by the STP Responsible user, defined under Payroll ‣ Configuration ‣ Settings.

• Preparing super contribution lines as part of SuperStream compliance. This needs to be done by the HR Super Send user selected under Payroll ‣ Configuration ‣ Settings.

Submit payroll data to the ATO

重要

Odoo is currently in the process of becoming compliant with STP Phase 2, and this step described above does not submit data yet to the ATO.

As per ATO requirements, STP submission for a pay run needs to be done on or before the payday. For this reason, submit your STP data to the ATO first before proceeding with payment. To do so, click Submit to ATO on the payslip batch.

On the STP record for this pay run, a few useful information is displayed:

• a warning message if important information is missing,

• an automatically generated activity for the STP responsible user, and

• a summary of payslips contained in this pay run, auditable from this view.

Once the STP record is ready to go, click Submit to ATO, then read and accept the related terms and conditions.

向员工支付薪酬

Once the ATO submission is complete, you can proceed to pay your employees. To facilitate the payment matching process, remember to post the payslip-related journal entries prior to validating a payment.

Although you may decide to pay your employees individually, we recommend creating a batch payment from your payslip batch. To do so, click Pay on the payslip batch, and select ABA Credit Transfer as the Payment Method.

This has two impacts:

• Marking the batch and its payslips as Paid.

• Creating a Payment Batch linked to the payslip batch.

When receiving the bank statement in Odoo, you can now match the statement line with the batch payment in one click. The payment is not reconciled against the payslip batch, and all individual payslips.

Impact on accounting

Depending on the employee and contract configuration, the journal entry linked to a payslip will be more or less exhaustive.

Example

For instance, here is the journal entry generated by the employee Marcus Cook configured above.

Once posted, predefined accounts will impact the company’s balance sheet (PAYGW, wages, and superannuation liabilities) and profit & loss report (wages and superannuation expenses). In addition, the employee’s gross wage and PAYG withholding will update the BAS report for the relevant period (see Tax Grid: W1 and W2). Accounts can be adjusted to the company’s chart of accounts.

其他工资流

缴纳养老金

重要

Odoo与一家清算所建立了合作关系，通过直接借记的方式，一键处理养老金支付和正确基金的数据。Odoo 目前正在与SuperStream 进行兼容，一旦可以通过 Odoo 薪资解决方案处理养老金缴款，将立即发布公告。

每季度一次（或更频繁，为 Payday Super <https://www.ato.gov.au/about-ato/new-legislation/in-detail/superannuation/payday-superannuation>`_做准备），您必须处理向员工的超级基金支付的超级年金。要执行此操作，请访问 :menuselection:`薪酬管理 --> 报告 --> 养老金。

准备付款时，添加将用于支付养老金的 银行日记账，然后点击 锁定 以防止后续工资单的供款被添加到该文件中。相反，将创建一个新的养老金文件。

一旦付款处理完成，可以追溯到养老金文件并与银行对账单匹配。

终止雇员

进入 薪酬管理 ‣ 报告 ‣ 终止雇员。

必须填写以下字段：

• 合同结束日期：一旦终止得到验证，该日期将自动添加到合同中，并在达到日期时将合同标记为 已到期。

• 停止类型代码：澳大利亚税务局 STP 报告的必填字段。

• 终止类型：裁员类型（真实或非真实）会影响未使用的年假和长期服务假预扣税的计算。

未使用的年假和长期服务假余额会显示供参考。

确认终止会创建一个带有 最终付款 标签的非周期性工资单。它计算直到合同结束日期的工作天数，以及雇员未使用的年假和长期服务假权益。

Odoo自动根据雇员当前的小时工资率、休假补贴（仅适用于年假）和剩余休假余额计算未使用的休假权益。但是，如有必要，这些金额可以在 :guilabel:`其他输入`表格中手动编辑。

就业终止付款（ETP）也可以添加到 其他输入 表格中。Odoo有一份全面的排除和非排除ETP列表供公司选择。

注解

未使用休假和ETP的预扣税根据澳大利亚税务局的 附表7 和 附表11 计算，更新截至2024年7月1日。

小技巧

一旦雇员被终止且其就业的最后细节已解决，您可以通过点击 (操作) 图标，然后点击雇员表单视图上的 存档 来存档该雇员。

从其他 STP 软件切换到 Odoo

当从其他启用STP的软件切换到 Odoo 时，您可能需要维持雇员年初至今（YTD）值的连续性。Odoo 允许通过进入 薪酬管理 ‣ 配置 ‣ 设置 并点击 导入 YTD 余额 来导入雇员的YTD值。

为了让澳大利亚税务局识别您之前软件的雇员记录并在 Odoo 中保持连续性，您必须输入：

• :guilabel:`先前的BMS ID`（每个数据库一个）

• :guilabel:`先前的工资单 ID`（每个雇员一个）

如果您找不到其 BMS ID 或雇员的工资单 ID，请咨询您之前的软件提供商。

这将使您有机会在当前财政年度添加雇员的 YTD 期初余额。澳大利亚税务局报告许多不同类型的 YTD。这些在 Odoo 中由以下13个 薪资规则 表示。

Example

假设雇员 Marcus Cook 于9月1日从另一个启用 STP 的软件转移过来。Marcus 在之前的软件中收到了两个月度工资单（7月和8月）。以下是 Marcus 的公司需要转移到 Odoo 的 YTD 余额：

YTD 类别	需要转移的 YTD 余额
总收入（正常出勤）	$13,045.45
总收入（加班）	$1,000
带薪休假	$954.55
洗衣津贴	$200
预扣总额	$2,956
Super Guarantee	$1,610

If some YTD balances need to be reported with more granularity to the ATO, you can use the salary rule’s inputs.

Example

For instance, the Basic Salary rule can contain six inputs, and three are necessary in our example: regular gross amounts, overtime, and paid leaves. These are all reported differently in terms of YTD amounts.

The finalized YTD opening balances for Marcus Cook look like the following.

As a result, YTD computations on payslips are based on the employee’s opening balances instead of starting from zero.

STP finalisation

重要

Odoo is currently in the process of becoming compliant with STP Phase 2, and the finalisation flows described below do not yet submit data to the ATO.

EOFY finalisation

Employers reporting through STP must make a finalization declaration by 14 July each year. To do so, go to Payroll ‣ Reporting ‣ STP Finalisation.

Both active and terminated employees to finalise are displayed.

From the finalisation form view, you can proceed with a final audit of all employees’ payslips during the relevant financial year. Once ready, click Submit to ATO. When you have made the finalisation declaration, employees will see the status of their payment information change to Tax ready on their online income statement after the end of the financial year.

Individual finalisation

Odoo also allows you to finalise employees individually during the year. This can be useful when:

• one-off payments are made after a first finalisation; and

• finalisation after termination of employment during the year.

To proceed with an individual finalisation, go to Payroll ‣ Reporting ‣ STP Finalisation, leave the EOFY Declaration checkbox unticked, and manually add employees to be finalised.

Even if you finalise an employee record partway through the financial year, the ATO will not pre-fill the information into the employee’s tax return until after the end of the financial year.

调整

重要

Odoo is currently in the process of becoming compliant with STP Phase 2, and the adjustment flows described below do not yet submit data to the ATO.

Amend finalisation

If you need to amend YTD amounts for an employee after a finalisation declaration was made, it is still possible to remove the finalisation indicator for that employee. To do so, go to Payroll ‣ Reporting ‣ STP Finalisation, select the employee, and leave the Finalisation checkbox unticked.

When ready, click Submit to ATO to file the finalisation update to the ATO.

Once the correct YTD details are ready for that employee after amendment, finalise that employee again.

注解

The ATO expects employers to correct errors within 14 days of detection or, if your pay cycle is longer than 14 days (e.g., monthly), by the date you would be due to lodge the next regular pay event. Finalisation amendments can be done through STP up to five years after the end of the financial year.

Finalising and amending finalisation for a single employee can also be useful when rehiring an employee within the same financial year.

Full file replacements

An employer can make full file replacements of pay runs to replace the last lodgement sent to the ATO if it turns out to contain significantly inaccurate data.

To do so, open the last STP submission and click Replace File. Then, select which payslips need to be reset by ticking the Reset Payslip checkbox.

Resetting payslips does not create new payslips or a new pay run, but instead:

• The payslips batch is reset from Paid or Done to Confirmed.

• The status of the reset payslips revert back to Draft.

• The correct payslips remain paid and matched against the original payment.

• A new STP submission is created to replace the former one. For traceability purposes, the former STP submission is not deleted but marked as replaced.

First, correct the reset payslips and create their draft entry. Once done, the Submit to ATO reappears on the payslip batch to process the full file replacement.

When ready, submit the pay run to the ATO once again. Please note that full file replacements are only meant as a last resort to amend a substantial amount of erroneous data. When possible, the ATO recommends correcting an incorrect payslips by submitting a correction as part of the next pay run or via update event.

Moreover, it is not possible to submit a second full file replacement of the same submission, and a full file replacement can only be done once every 24 hours.

Zero out YTD values

In case of a mid-year change of several key identifiers, YTD values need to be zeroed out, and then re-posted with the updated key identifier.

For the following company identifiers, all employees need to be zeroed out:

• ABN

• Branch Code

• BMS ID

For the following employee identifiers, only individual employees can be zeroed out:

• TFN

• Payroll ID

1. Before updating any key identifiers, create a new STP submission by going to Payroll ‣ Reporting ‣ Single Touch Payroll and:

   • Change the Submission Type to Update.

   • Tick the Zero Out YTD checkbox.

   • Click Add a line to specify which employees.

   • Click Submit to ATO.

   

2. Once that is done, modify the key identifier(s) to amend.

3. 最后，回到 薪酬管理 ‣ 报告 ‣ 单触式工资单 页面，创建并提交新的 更新，这次不要勾选 归零 YTD 复选框。这将通知 ATO，以前记录的 YTD 余额将根据新的关键标识符进行调整。

工资单链接至其他应用程序

休假

休假应用程序 与 Odoo 中的薪酬管理应用程序原生整合。不同类型的休假将根据*工作条目*的概念填充工资单。

进入 休假 ‣ 配置 ‣ 休假类型，为每种类型在 薪酬管理 部分配置以下两个字段：

• 工作条目类型：定义应在工资单的 工作天数 表中选择哪个工作条目。

• 未使用假期类型：在:guilabel:年假、长期服务假 或:guilabel:事假 之间进行选择。如果选择了 个人假期，则在离职时，该假期类型的剩余假期将不显示为应享权利。如果员工符合条件，年假 类型的未使用假期将包括休假津贴。

费用

报销应用程序 也与 Odoo 中的 薪酬管理 应用程序原生整合。首先，进入 报销 ‣ 配置 ‣ 设置 并启用 在工资单中报销。

当您的工资单上的员工提交已获批准的费用需要报销时，您可以通过两种方式进行报销：

• 如果要在工资流水之外报销费用，请点击 发布日记账分录。必须手动付款。

• 如果费用将在下一次发薪时报销，请点击 在下一张工资单中报告。

在下一张工资单中添加费用后，您可以在 其他输入 表中找到它。该输入类型将作为净工资的附加项进行计算。

支付员工工资后，工资单上与员工报销相关的日记账项目会自动与支出的供应商账单相匹配。

高级配置

其他输入类型

您可以通过 薪酬管理 ‣ 配置 ‣ 其他输入类型 访问其他输入类型。与澳大利亚有关的其他输入类型有 63 种。我们不建议将其他输入类型作为薪资解决方案的一部分，因为它们不能在 STP 框架内使用。您可以将它们存档或删除。

在每种输入类型中，以下字段都很重要：

• 付款类型 将输入类型分为六类：

  1. 津贴：除工资和薪金外，您支付给员工的另一笔款项。其中一些津贴是裁定待遇所规定的：洗衣费、交通费等。

     重要

     如果您计划使用不同预扣率的津贴（如 *每公里美分* 或 *差旅津贴*），请联系我们，以了解 Odoo 目前是否涵盖您的业务情况。

     注解

     • 截至 Odoo 18，一些津贴，如 洗衣：核准制服津贴 由另外两个输入进行管理：一个输入用于存入 ATO 限额内的已付金额，另一个输入用于存入超过 ATO 限额的金额。这是 Odoo 正确计算 PAYGW 所必需的。

     • 有些企业可能需要根据员工情况将津贴报告从 OTE 转移到 薪水和工资。在这种情况下，您必须复制并重新配置现有的其他输入类型。例如， 与工作相关的非费用 津贴默认为 OTE。

  2. 扣除：工会费和子女抚养费扣款被视为扣款。

  3. ETP：终止雇用付款。这些款项要么被视为除外款项，要么被视为非除外款项（见`ATO关于ETP组成部分税收的网页<https://www.ato.gov.au/individuals-and-families/jobs-and-employment-types/working-as-an-employee/leaving-your-job/employment-termination-payments-for-employees/how-etp-components-are-taxed>`_）。

  4. 休假：与休假相关的其他输入，与单个发薪期无关（一次性支付、在职期间兑现假期、未使用的假期等）。

  5. 一次性支付：重返工作岗位和一次性支付 E（用于支付背债）属于这一类。

  6. 其他：其他支付方式，有自己的特定逻辑。

• PAYGW 处理 影响 Odoo 如何预扣该输入类型的税款：常规、无现收现付预扣税 和 :guilabel:`仅超额`（用于津贴）。

• 养老金处理方式：普通时间收入、 薪资与工资、非薪资与工资。

• STP代码：仅在 :ref:`开发者模式<developer-mode>`中可见，此字段告诉 Odoo 如何向澳大利亚税务局（ATO）报告此项支付的总价值。如果该字段已默认设置了值，我们不建议更改它。

通过 付款类型 对其他输入类型进行分组，可以帮助您了解这些输入的不同使用场景。

工作条目类型

*工作记录类型*是员工出勤的一种类型（例如，出勤、带薪休假、加班等）。在每个澳大利亚数据库中，默认创建了几种工作记录类型。

在使用 Odoo 的澳大利亚工资单解决方案之前，建议您通过前往 薪酬管理 ‣ 配置 ‣ 工作记项 类型来精简工作记录类型，只保留您需要的类型。

对于每种类型，请确保为澳大利亚配置以下字段：

• 是否为OTE：确定在此类别中花费的时间是否可被视为普通时间收入，这意味着将适用养老金保证率（例如，常规出勤、带薪休假等）。

• 罚款率：用于确定适用于该类别时间的罚款百分比。重要的是，您应根据工作类型（如周六费率、周日费率、加班费率等）配置适用于您所在省/州或行业的罚款率。

• STP 代码：仅在 开发者模式 中可见，此字段告诉 Odoo 如何向 ATO 报告在此类别中花费的时间。如果该字段已默认设置，我们不建议更改其值。

当前限制

从 Odoo 18 开始，我们不建议公司在以下业务流程中使用薪酬管理应用程序：

• 收入流类型：国外就业收入

• 税收待遇类别：演员和表演者

• 身故抚恤金报告

• WPN 的报告义务（而不是 ABN）

• 预扣率不同的津贴（如*每公里美分*的津贴和*差旅津贴*）。

如果您想确定 Odoo 是否符合您在澳大利亚的薪资要求，请联系我们。

就业英雄整合

如果您的企业已经开始使用就业英雄，您可以使用该连接器作为替代薪资解决方案。就业英雄模块可将工资单会计分录（如支出、社会费用、负债、税金）从 就业英雄自动同步到 Odoo。薪酬管理仍在就业英雄中完成；Odoo 仅记录日记账分录。

配置

1. 安装 就业英雄工资单模块 (l10n_employment_hero)。

2. 通过 会计 ‣ 配置 ‣ 设置 配置就业英雄 API。勾选 启用就业英雄整合 复选框后，将显示更多字段。

   

   • 在就业英雄平台的 我的账户 部分找到 API 密钥。

     

   • 工资单 URL 已预填为 https://keypay.yourpayroll.com.au。

     警告

     不要更改预先填写的 工资单 URL。

   • 在就业英雄URL中查找 企业 ID`（例如，`189241）。

     

   • 选择任何 Odoo 日记账作为 薪酬管理日记账 来发布工资单条目。

3. 进入 会计 ‣ 配置 ‣ 税务 配置税金。为就业英雄工资单条目创建必要的税项。在 匹配就业英雄税项 字段中填写匹配就业英雄税的税号。

应用程序接口解释

该应用程序接口将日记账条目从 Employment Hero 同步到 Odoo，并将其保留在草稿模式。参考资料包括括号中的 Employment Hero 工资单条目 ID，方便用户在 Employment Hero 和 Odoo 中检索相同的记录。

默认情况下，每周同步一次。您可以进入 会计 ‣ 配置 ‣ 设置，在 Employment Hero 中点击 手动获取薪资运行，以获取记录。

Employment Hero 工资单分录也基于复式簿记。Employment Hero 使用的账户在薪酬管理设置部分进行了定义。

为使 API 正常工作，您必须在 Odoo 中创建与 Employment Hero 业务默认账户相同的账户（相同名称和相同代码）。您还需要在 Odoo 中选择正确的账户类型，以生成准确的财务报告。