odoo-forge-bundle 0.1.0

package/payload/skills/odoo18-docs/references/docs/applications/hr/payroll/payroll_localizations/australia.md

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+---
+title: "Australia"
+source_url: "https://docs.odoo.sbggai.top/applications/hr/payroll/payroll_localizations/australia.html"
+---
+
+=========
+# Australia
+
+.. _payroll/l10n_au/payroll:
+
+> **important**:
+>    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 :menuselection:`Employees --> New`. Go to the :guilabel:`Settings`
+tab, and configure the :guilabel:`Australian Payroll` section, for example checking if they are
+:guilabel:`Non-resident`, if they benefit from the :guilabel:`Tax-free Threshold`, their
+:guilabel:`TFN Status`, :guilabel:`Employee Type`, etc.
+
+.. image:: australia/payroll-employee-settings.png
+   :alt: Employee settings tab for the Australian payroll localization.
+
+## 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 :guilabel:`Private Information`
+tab and fill in the following fields:
+
+- :guilabel:`Private Address`
+- :guilabel:`Private Email`
+- :guilabel:`Private Phone`
+- :guilabel:`Date of Birth`
+
+.. image:: australia/payroll-employee-private.png
+   :alt: Employee private information tab for the Australian payroll localization.
+
+> **note**:
+>    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 :guilabel:`Super
+Accounts` tab. Click :guilabel:`Add a line` and make sure to include the :guilabel:`Member Since`
+date, :guilabel:`Member Number`, and :guilabel:`Super Fund`.
+
+..  tip::
+    Use the :guilabel:`Proportion` field if an employee's contributions should sent to multiple
+    funds at a time.
+
+.. image:: australia/payroll-super-account.png
+   :alt: Configuring a super fund and super account for the Australian payroll localization.
+
+To create a new :guilabel:`Super Fund`, start typing its name and click :guilabel:`Create and
+edit...`. Fill in its:
+
+- :guilabel:`Address`
+- :guilabel:`ABN`
+- :guilabel:`Type` (APRA / SMSF)
+- unique identifier (:guilabel:`USI` for APRA, :guilabel:`ESA` for SMSF)
+- (for SMFS only) :guilabel:`Bank Account`
+
+.. image:: australia/payroll-super-fund.png
+   :alt: Configuring a super fund for the Australian payroll localization.
+
+..  tip::
+    Manage all super accounts and funds by going to :menuselection:`Payroll --> Configuration -->
+    Super Funds` or :menuselection:`Super Accounts`.
+
+> **important**:
+>    Odoo is currently in the process of becoming SuperStream-compliant.
+
+## Contracts
+
+Once the employee has been created, create their employment contract by clicking the :icon:`fa-book`
+:guilabel:`Contracts` smart button, or by going to :menuselection:`Employees --> Employees -->
+Contracts`.
+
+> **note**:
+>    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
+
+.. image:: australia/payroll-contract-flow.png
+   :alt: Recommended steps to create an employment contract.
+
+### 1. Basic contractual information
+
+- Select the :guilabel:`Contract Start Date` and :guilabel:`Working Schedule` (set, or flexible for
+  casual workers).
+- Keep the :guilabel:`Salary Structure Type` set to :guilabel:`Australian Employee`. This structure
+  covers all of the ATO's tax schedules.
+
+.. _payroll/l10n_au/work-entry-source:
+
+- (if using the Attendances or Planning app) Select the :guilabel:`Work Entry Source` to define how
+  working hours and days are accounted for on the employee's payslip.
+
+  - :guilabel:`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.
+
+  - :guilabel:`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.
+  - :guilabel:`Planning`: the working schedule is ignored, and work entries are generated from
+    planning shifts in the Planning app.
+
+  > **important**:
+>      Timesheets do not impact work entries in Odoo. If you need to import your timesheets in Odoo,
+     import them by going to :menuselection:`Payroll --> Work Entries --> Work Entries` instead.
+
+### 2. Salary Information tab
+
+- :guilabel:`Wage Type`: select :guilabel:`Fixed Wage` for full-time and part-time employees, and
+  :guilabel:`Hourly Wage` for casual workers. The latter allows you to add a :guilabel:`Casual
+  Loading` percentage.
+
+  > **note**:
+>      For hourly workers, the :guilabel:`Hourly Wage` field should exclude casual loading.
+
+- :guilabel:`Schedule Pay`: in Australia, only the following pay run frequencies are accepted:
+  :guilabel:`Daily`, :guilabel:`Weekly`, :guilabel:`Bi-weekly` (or fortnightly),
+  :guilabel:`Monthly`, and :guilabel:`Quarterly`.
+- :guilabel:`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
+
+.. image:: australia/payroll-contract-australia.png
+   :alt: Australia tab of a contract.
+
+- :guilabel:`General`
+
+  - Add the :guilabel:`Regular Pay Day` if relevant.
+  - Enable :guilabel:`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
+    ](https://www.ato.gov.au/businesses-and-organisations/preparing-lodging-and-paying/business-activity-statements-bas/in-detail/instructions/payg-withholding-how-to-complete-your-activity-statement-labels#W3Otheramountswithheldexcludinganyamount)
+    for more information).
+
+- :guilabel:`Leave loading / workplace giving`
+
+  - Define whether your employees are :guilabel:`Eligible for Leave Loading`.
+  - Set the :guilabel:`Workplace Giving Employee` amount in exchange for deductions.
+  - Set the :guilabel:`Salary Sacrificed Workplace Giving` amount (e.g., receiving a benefit instead
+    of a deduction).
+
+- :guilabel:`Super contributions`
+
+  - Add the :guilabel:`Extra Negotiated Super %` on top of the *super guarantee*.
+  - Add the :guilabel:`Extra Compulsory Super %` as per industrial agreements or awards obligations.
+
+- :guilabel:`Salary sacrifice`
+
+  - :guilabel:`Salary Sacrifice Superannuation` allows employees to sacrifice part of their salary
+    in favor of reportable employer superannuation contributions (RESC).
+  - :guilabel:`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 ](https://www.ato.gov.au/individuals-and-families/jobs-and-employment-types/working-as-an-employee/salary-sacrificing-for-employees)
+    for more information).
+
+    > **note**:
+>        As of Odoo 18, salary sacrificing for other benefits currently does not impact fringe
+       benefits tax (FBT) reporting.
+
+.. _payroll/l10n_au/salary-attachments:
+
+### 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 :icon:`fa-book` :guilabel:`Salary Attachments` smart button
+on the contract. Choose a :guilabel:`Type` and a :guilabel:`Description`.
+
+> **note**:
+>    Around 32 recurring salary attachment types exist for Australia. These are mostly related to
+   allowances and child support. [Contact us ](https://www.odoo.com/help) for more information as
+   to whether allowances from your industry can be covered.
+
+### 5. Run the contract
+
+.. image:: australia/payroll-contract-run.png
+   :alt: Example of a running contract.
+
+Once all the information has been completed, change the contract stage from :guilabel:`New` to
+:guilabel:`Running`.
+
+# Prepare pay runs
+
+## Regular
+
+Pay runs are created by going to :menuselection:`Payroll --> Payslips --> Batches`. After clicking
+:guilabel:`New`, enter a :guilabel:`Batch Name`, select a :guilabel:`Period`, and click
+:guilabel:`Generate Payslips`.
+
+.. image:: australia/payroll-payslips-generation.png
+   :alt: Steps to generate payslips.
+
+Employees on a pay run can be filtered down by :guilabel:`Department` and :guilabel:`Job Position`.
+There is no limit to the amount of payslips that can be created in one batch. After clicking
+:guilabel:`Generate`, one payslip is created per employee in the :guilabel:`Waiting` stage, in which
+they can be reviewed and amended before validation.
+
+.. image:: australia/payroll-waiting-payslips.png
+   :alt: Generated payslips in the waiting stage.
+
+On the payslip form view, there are two types of inputs:
+
+- :guilabel:`Worked days` are computed based on the :ref:`work entry source set on the employee's
+  contract <payroll/l10n_au/work-entry-source>`. :ref:`Work entries can be configured
+  <payroll/l10n_au/work-entry-types>` according to different types: attendance, overtime,
+  Saturday rate, Sunday rate, public holiday rate, etc.
+- :guilabel:`Other inputs` are individual payments or amounts of :ref:`different types
+  <payroll/l10n_au/other-input-types>` (allowances, lump sums, deductions, termination payments,
+  leaves, etc.) that have little to do with the hours worked during the current pay period. The
+  :ref:`previously configured salary attachments <payroll/l10n_au/salary-attachments>` are simply
+  recurring other inputs attached to a contract.
+
+.. image:: australia/payroll-payslips-inputs.png
+   :alt: Worked days and other inputs of a payslip.
+
+Under the :guilabel:`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::
+
+   .. image:: australia/payroll-payslip-salary.png
+      :alt: Salary computation tab of a payslip
+
+   The following rules apply for that pay period in the above example:
+
+   - :guilabel:`Basic Salary`: pre-sacrifice gross salary
+   - :guilabel:`Ordinary Time Earnings`: amount to which the super guarantee percentage needs to be
+     applied
+   - :guilabel:`Salary Sacrifice Total`: includes the $150 sacrificed to superannuation
+   - :guilabel:`Taxable Allowance Payments`: includes the $10 allowance (*cents per KM* in this
+     case)
+   - :guilabel:`Taxable Salary`: gross salary amount minus non-taxable amounts
+   - :guilabel:`Salary Withholding` and :guilabel:`Total Withholding`: amounts to be withheld from
+     the taxable salary
+   - :guilabel:`Net Salary`: the employee's net wage
+   - :guilabel:`Concessional Super Contribution`: in this scenario, the amount sacrificed to
+     superannuation, payable to the employee's super fund in addition to the super guarantee
+   - :guilabel:`Super Guarantee`: as of 01 July 2024, it is computed as 11.5% of the ordinary time
+     earnings amount
+
+> **note**:
+>    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 :menuselection:`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.
+
+> **important**:
+>    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 :guilabel:`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 :guilabel:`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 :guilabel:`STP Responsible` user, defined under
+  :menuselection:`Payroll --> Configuration --> Settings`.
+- Preparing super contribution lines as part of SuperStream compliance. This needs to be done by the
+  :guilabel:`HR Super Send` user selected under :menuselection:`Payroll --> Configuration -->
+  Settings`.
+
+.. image:: australia/payroll-stp-record.png
+   :alt: Example of a draft payslip.
+
+## Submit payroll data to the ATO
+
+> **important**:
+>    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
+:guilabel:`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.
+
+.. image:: australia/payroll-stp-record.png
+   :alt: Example of an STP record.
+
+Once the STP record is ready to go, click :guilabel:`Submit to ATO`, then read and accept the
+related terms and conditions.
+
+## Pay employees
+
+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 :guilabel:`Pay` on the payslip batch, and select
+:guilabel:`ABA Credit Transfer` as the :guilabel:`Payment Method`.
+
+.. image:: australia/payroll-payment-method.png
+   :alt: Selecting the payment method for a payslip batch.
+
+This has two impacts:
+
+- Marking the batch and its payslips as :guilabel:`Paid`.
+- Creating a :guilabel:`Payment Batch` linked to the payslip batch.
+
+.. image:: australia/payroll-paid-batch.png
+   :alt: Example of a paid batch of payslips.
+
+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.
+
+.. image:: australia/payroll-reconciliation.png
+   :alt: Steps to reconcile a bank statement with a batch payment.
+
+## 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.
+
+   .. image:: australia/payroll-accounting-entry.png
+      :alt: Example of a journal entry for a payslip
+
+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.
+
+.. image:: australia/payroll-bas.png
+   :alt: Example of a BAS report PAYG tax witheld section.
+
+# Other payroll flows
+
+## Paying super contributions
+
+> **important**:
+>    Odoo has a partnership with a clearing house to process both superannuation payments and data to
+   the right funds in one click, via direct debit. Odoo is currently in the process of becoming
+   compliant with SuperStream, and an announcement will be made as soon as superannuation
+   contributions can be processed via Odoo's payroll solution.
+
+Once a quarter (or more frequently, in preparation for [Payday Super
+](https://www.ato.gov.au/about-ato/new-legislation/in-detail/superannuation/payday-superannuation)),
+you have to process superannuation payments to your employees' super funds. To do so, go to
+:menuselection:`Payroll --> Reporting --> Super Contributions`.
+
+.. image:: australia/payroll-superfile.png
+   :alt: Example of a super file.
+
+When ready to pay, add the :guilabel:`Bank Journal` that will be used to pay the super from, then
+click :guilabel:`Lock` to prevent the contributions from subsequent payslips from being added to
+that file. Instead, a new Super file will be created.
+
+Once the payment has been processed, it can be traced back to the Super file and matched with a bank
+statement.
+
+.. image:: australia/payroll-superfile-payment.png
+   :alt: Example of a super file payment.
+
+## Terminating employees
+
+Employees can be terminated by going to :menuselection:`Payroll --> Reporting --> Terminate
+Employee`.
+
+The following fields must be completed:
+
+- :guilabel:`Contract End Date`: once the termination is validated, this date will be added to the
+  contract automatically, and mark the contract as :guilabel:`Expired` when the date has been
+  reached.
+- :guilabel:`Cessation Type Code`: a mandatory field for the ATO's STP reporting.
+- :guilabel:`Termination Type`: the type of redundancy (genuine or non-genuine) affects the
+  computation of unused annual and long service leave withholding.
+
+.. image:: australia/payroll-termination.png
+   :alt: Terminating the contract of an employee.
+
+The balance of unused annual leaves and long service leaves is displayed for reference.
+
+Confirming the termination creates an out-of-cycle payslip with the tag :guilabel:`final pay`. It
+computes the worked days until the contract end date, in addition to the employee's unused annual
+and long service leave entitlements.
+
+.. image:: australia/payroll-termination-payslip.png
+   :alt: Example of an out-of-cycle payslip of a terminated employee.
+
+Odoo automatically computes unused leave entitlements based on the employee's current hourly rate
+leave loading (for annual leaves only), and the remaining leave balance. However, these amounts can
+be manually edited in the :guilabel:`Other Inputs` table if necessary.
+
+Employment Termination Payments (ETP) can also be added to the :guilabel:`Other Inputs` table. Odoo
+has a comprehensive list of excluded and non-excluded ETPs for companies to select from.
+
+.. image:: australia/payroll-termination-etp.png
+   :alt: Adding employment termination payments.
+
+> **note**:
+>    Withholding for unused leaves and ETPs is computed according to the ATO's [Schedule 7
+   ](https://www.ato.gov.au/tax-rates-and-codes/payg-withholding-schedule-7-tax-table-for-unused-leave-payments-on-termination-of-employment)
+   and [Schedule 11 ](https://www.ato.gov.au/tax-rates-and-codes/payg-withholding-schedule-11-tax-table-for-employment-termination-payments)
+   and updated as of 01 July 2024.
+
+> **tip**:
+>    Once an employee has been terminated and the last detailed of their employment resolved, you can
+   archive the employee by clicking the :icon:`fa-cog` (:guilabel:`Actions`) icon, then
+   :icon:`oi-archive` :guilabel:`Archive` on the employee's form view.
+
+## Switching from another STP software to Odoo
+
+When switching from another STP-enabled software to Odoo, you might need to maintain the continuity
+in the YTD values of your employees. Odoo allows importing employees' YTD values by going to
+:menuselection:`Payroll --> Configuration --> Settings` and clicking :guilabel:`Import YTD
+Balances`.
+
+.. image:: australia/payroll-ytd-button.png
+   :alt: Import YTD balances button.
+
+For the ATO to recognize the employee records of your previous software and keep a continuity in
+Odoo, you must enter the:
+
+- :guilabel:`Previous BMS ID` (one per database)
+- :guilabel:`Previous Payroll ID` (one per employee)
+
+Ask your previous software provider if you cannot find its BMS ID or your employees' payroll IDs.
+
+.. image:: australia/payroll-ytd-import.png
+   :alt: Importing YTD balances.
+
+This will give you the opportunity to add your employees' YTD opening balances in the current
+fiscal year. The ATO reports on a lot of different types of YTD. These are represented by the 13
+following :guilabel:`Salary Rules` in Odoo.
+
+.. image:: australia/payroll-ytd-salary-rules.png
+   :alt: Salary rules for an employee.
+
+.. example::
+   Let us say that the employee Marcus Cook has been transitioned from another STP-enabled software
+   on September 1. Marcus has received two monthly payslips in his previous software (for July and
+   August). Here are the YTD balances Marcus's company needs to transfer to Odoo:
+
+   .. list-table::
+      :header-rows: 1
+
+      * - YTD category
+        - YTD balance to transfer
+      * - Gross (normal attendance)
+        - $13,045.45
+      * - Gross (overtime)
+        - $1,000
+      * - Paid leave
+        - $954.55
+      * - Laundry allowance
+        - $200
+      * - Total withholding
+        - $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.
+
+   .. image:: australia/payroll-ytd-basic-rule.png
+      :alt: Adding YTD inputs
+
+   The finalized YTD opening balances for Marcus Cook look like the following.
+
+   .. image:: australia/payroll-ytd-final.png
+      :alt: Example of finalized YTD opening balances
+
+As a result, YTD computations on payslips are based on the employee's opening balances instead of
+starting from zero.
+
+## STP finalisation
+
+> **important**:
+>    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 :menuselection:`Payroll --> Reporting --> STP Finalisation`.
+
+.. image:: australia/payroll-stp-eofy-finalisation.png
+   :alt: EOFY finalisation of an employee.
+
+Both active and terminated employees to finalise are displayed.
+
+.. image:: australia/payroll-stp-eofy-list.png
+   :alt: List of employees to finalise.
+
+From the finalisation form view, you can proceed with a final audit of all employees' payslips
+during the relevant financial year. Once ready, click :guilabel:`Submit to ATO`. When you have made
+the finalisation declaration, employees will see the status of their payment information change to
+:guilabel:`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 :menuselection:`Payroll --> Reporting --> STP
+Finalisation`, leave the :guilabel:`EOFY Declaration` checkbox unticked, and manually add employees
+to be finalised.
+
+.. image:: australia/payroll-stp-individual.png
+   :alt: Individual EOFY finalisation.
+
+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.
+
+## Adjustments
+
+> **important**:
+>    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
+:menuselection:`Payroll --> Reporting --> STP Finalisation`, select the employee, and leave the
+:guilabel:`Finalisation` checkbox unticked.
+
+.. image:: australia/payroll-stp-amend.png
+   :alt: Amending YTD amounts for an employee.
+
+When ready, click :guilabel:`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.
+
+> **note**:
+>    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 :guilabel:`Replace File`. Then, select which
+payslips need to be reset by ticking the :guilabel:`Reset Payslip` checkbox.
+
+.. image:: australia/payroll-stp-reset-payslips.png
+   :alt: Replace file button.
+
+Resetting payslips does not create new payslips or a new pay run, but instead:
+
+- The payslips batch is reset from :guilabel:`Paid` or :guilabel:`Done` to :guilabel:`Confirmed`.
+- The status of the reset payslips revert back to :guilabel:`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 :guilabel:`Submit to
+ATO` reappears on the payslip batch to process the full file replacement.
+
+.. image:: australia/payroll-stp-resubmit.png
+   :alt: Resubmitting a payslip batch.
+
+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
+
+#. Before updating any key identifiers, create a new STP submission by going to
+   :menuselection:`Payroll --> Reporting --> Single Touch Payroll` and:
+
+   - Change the :guilabel:`Submission Type` to :guilabel:`Update`.
+   - Tick the :guilabel:`Zero Out YTD` checkbox.
+   - Click :guilabel:`Add a line` to specify which employees.
+   - Click :guilabel:`Submit to ATO`.
+
+   .. image:: australia/payroll-stp-zero-out.png
+      :alt: Creating a new STP submission to zero out YTD values.
+
+#. Once that is done, modify the key identifier(s) to amend.
+
+#. Finally, go back to :menuselection:`Payroll --> Reporting --> Single Touch Payroll` to create and
+   submit a new :guilabel:`Update`, this time without ticking the :guilabel:`Zero Out YTD` checkbox.
+   This will notify the ATO that the previously recorded YTD balances are to be adjusted to the new
+   key identifiers.
+
+# Payroll links to other apps
+
+## Time Off
+
+The :doc:`Time Off app <../../../hr/time_off>` is natively integrated with the Payroll app in Odoo.
+Different types of leaves will populate payslips based on the concept of *work entries*.
+
+Go to :menuselection:`Time Off --> Configuration --> Time Off Types`, and for each type, configure
+the following two fields under the :guilabel:`Payroll` section:
+
+- :guilabel:`Work Entry Type`: defines which work entry should be selected on the :guilabel:`Worked
+  Days` table of the payslip.
+- :guilabel:`Unused Leave Type`: choose between :guilabel:`Annual`, :guilabel:`Long Service`, or
+  :guilabel:`Personal Leave`. If :guilabel:`Personal Leave` is selected, the remaining leave balance
+  for this time off type will not show up as an entitlement at the time of termination. Unused
+  leaves of the type :guilabel:`Annual` will include leave loading if the employee is eligible for
+  it.
+
+.. image:: australia/payroll-time-off.png
+   :alt: Configuring time off types.
+
+## Expenses
+
+The :doc:`Expenses app <../../../finance/expenses>` is also natively integrated with the **Payroll**
+app in Odoo. First of all, go to :menuselection:`Expenses --> Configuration --> Settings` and enable
+:guilabel:`Reimburse in Payslip`.
+
+When an employee on your payroll submits an approved expense to be reimbursed, you can reimburse
+them using two ways:
+
+- If the expense is to be reimbursed outside of a pay run, click :guilabel:`Post Journal Entries`.
+  The payment must be made manually.
+- If the expense is to be reimbursed as part of the next pay run, click :guilabel:`Report in Next
+  Payslip` instead.
+
+.. image:: australia/payroll-expenses-reimburse.png
+   :alt: Two ways of reimbursing an expense.
+
+After an expense has been added to the next payslip, you can find it in the :guilabel:`Other Inputs`
+table. This input type is then computed as an addition to the net salary.
+
+.. image:: australia/payroll-expenses-payslip.png
+   :alt: The expense reimbursement on a payslip.
+
+After paying the employee, the payslip's journal item related to the employee's reimbursement is
+automatically matched against the expense's vendor bill.
+
+.. image:: australia/payroll-expenses-journal.png
+   :alt: The payslip's journal item related to the employee's expense reimbursement.
+
+# Advanced configurations
+
+.. _payroll/l10n_au/other-input-types:
+
+## Other input types
+
+You can access other input types by going to :menuselection:`Payroll --> Configuration --> Other
+Input Types`. There are 63 other input types related to Australia. We do not recommend using the
+other ones as part of your payroll solution, since they cannot be used in the frame of STP. You can
+archive or delete them.
+
+On each input type, the following fields are important:
+
+- :guilabel:`Payment Type` classifies input types in six categories:
+
+  #. :guilabel:`Allowance`: a separate amount you pay to your employees in addition to salary and
+     wages. Some of these allowances are mandated by modern awards: laundry, transport, etc.
+
+     > **important**:
+>         [Contact us ](https://www.odoo.com/help) if you plan to use allowances subject to varied
+        rates of withholding (such as *cents per KM* or *travel allowances*) to see whether Odoo
+        currently covers your business case.
+
+     > **note**:
+>         - As of Odoo 18, some allowances such as :guilabel:`Laundry: Allowance for approved
+          uniforms` are managed by two other inputs: one to lodge the amount paid up to the ATO
+          limit, and the other one to lodge the amount exceeding the ATO limit. This is necessary
+          for Odoo to compute PAYGW correctly.
+        - Some businesses may require to shift the reporting of an allowance from :guilabel:`OTE` to
+          :guilabel:`Salary & Wages` depending on the employee. In this case, you must duplicate and
+          re-configure an existing other input type. For example, :guilabel:`Work-Related
+          Non-Expense` allowance is :guilabel:`OTE` by default.
+
+  #. :guilabel:`Deduction`: union fees and child support deductions are considered deductions.
+  #. :guilabel:`ETP`: employment termination payments. These are either considered excluded or
+     non-excluded (see [ATO's web page on ETP components taxation ](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)).
+  #. :guilabel:`Leave`: leave-related other inputs that are not pertaining to a single pay period
+     (lump sum, cashing out leaves while in service, unused leaves, etc.).
+  #. :guilabel:`Lump Sum`: return to work and lump sum E (for back payments) fall under this
+     category.
+  #. :guilabel:`Other`: other payments with their own specific logic.
+
+- :guilabel:`PAYGW Treatment` affects how Odoo withholds tax for this input type:
+  :guilabel:`Regular`, :guilabel:`No PAYG Withholding`, and :guilabel:`Excess Only` (for
+  allowances).
+- :guilabel:`Superannuation Treatment`: :guilabel:`OTE`, :guilabel:`Salary & Wages`, and
+  :guilabel:`Not Salary & Wages`.
+- :guilabel:`STP Code`: only visible in :ref:`developer mode <developer-mode>`, this field tells
+  Odoo how to report the gross value of this payment to the ATO. We do not recommend changing the
+  value of this field if it was already set by default.
+
+Grouping other input types by :guilabel:`Payment Type` can help you understand the different
+scenarios in which these inputs can be used.
+
+.. image:: australia/payroll-other-input-types.png
+   :alt: Other input types grouped by payment type.
+
+.. _payroll/l10n_au/work-entry-types:
+
+## Work entry types
+
+A *work entry type* is a type of attendance for employees (e.g., attendance, paid leave, overtime,
+etc.). A few work entry types are created by default in every Australian database.
+
+.. image:: australia/payroll-work-entry-types.png
+   :alt: Default work entry types for the Australian localization.
+
+Before using Odoo's payroll solution for Australia, it is recommended you trim work entry types to
+keep the ones you need only by going to :menuselection:`Payroll --> Configuration --> Work Entry
+Types`
+
+For each type, make sure to configure the following fields for Australia:
+
+- :guilabel:`Is OTE`: determines whether time spent in this category can be considered ordinary time
+  earnings, meaning that the superannuation guarantee rate will apply (e.g., regular attendance,
+  paid leave, etc.).
+- :guilabel:`Penalty Rate`: used to determine the percentage of penalty that applies to time spent
+  in this category. It is important that you configure the penalty rate that applies in your state
+  or industry according to the type of work (e.g., Saturday rate, Sunday rate, overtime rate, etc.).
+- :guilabel:`STP Code`: only visible in :ref:`developer mode <developer-mode>`, this field tells
+  Odoo how to report the time spent in this category to the ATO. We do not recommend changing the
+  value of this field if it was already set by default.
+
+.. image:: australia/payroll-work-entry-types-configuration.png
+   :alt: Configuring a work entry type.
+
+# Current limitations
+
+As of Odoo 18, we do not recommend companies to use the Payroll app for the following business
+flows:
+
+- Income stream types: Foreign Employment Income
+- Tax treatment category: actors & performers
+- Death benefits reporting
+- Reporting obligations for WPN (instead of ABN)
+- Allowances subject to a varied rate of withholding (such as *cents per kilometer* allowance and
+  *travel allowances*)
+
+[Contact us ](https://www.odoo.com/help) if you would like to make sure whether Odoo fits your
+payroll requirements in Australia.
+
+.. _payroll/l10n_au/employment-hero:
+
+# Employment Hero integration
+
+If your business is already up and running with Employment Hero, you can use the connector as an
+alternative payroll solution. The Employment Hero module synchronizes payslip accounting entries
+(e.g., expenses, social charges, liabilities, taxes) automatically from Employment Hero to Odoo.
+Payroll administration is still done in Employment Hero; Odoo only records the journal entries.
+
+## Configuration
+
+#. :ref:`Install <general/install>` the Employment Hero Payroll module (`l10n_employment_hero`).
+#. Configure the Employment Hero API by going to :menuselection:`Accounting --> Configuration -->
+   Settings`. More fields become visible after ticking the :guilabel:`Enable Employment Hero
+   Integration` checkbox.
+
+   .. image:: australia/payroll-employment-hero-settings.png
+      :alt: Enabling the Employment Hero integration.
+
+   - Find the :guilabel:`API Key` in the :guilabel:`My Account` section of the Employment Hero
+     platform.
+
+     .. image:: australia/payroll-employment-hero-api-key.png
+        :alt: Finding the Employment Hero API key under the My Account section.
+
+   - The :guilabel:`Payroll URL` is pre-filled with `https://keypay.yourpayroll.com.au`.
+
+     > **warning**:
+>         Do not change the pre-filled :guilabel:`Payroll URL`.
+
+   - Find the :guilabel:`Business Id` in the Employment Hero URL (e.g., `189241`).
+
+     .. image:: australia/payroll-employment-hero-business-id.png
+        :alt: Finding the Employment Hero Business ID in the URL.
+
+   - Select any Odoo journal as the :guilabel:`Payroll Journal` to post the payslip entries.
+
+#. Configure the tax by going to :menuselection:`Accounting --> Configuration --> Taxes`. Create the
+   necessary taxes for the Employment Hero payslip entries. Fill in the tax code from Employment
+   Hero in the :menuselection:`Matching Employment Hero Tax` field.
+
+## The API explained
+
+The API syncs the journal entries from Employment Hero to Odoo and leaves them in draft mode. The
+reference includes the Employment Hero payslip entry ID in brackets for the user to easily retrieve
+the same record in Employment Hero and Odoo.
+
+.. image:: australia/payroll-employment-hero-journal.png
+   :alt: Employment Hero journal entries in Odoo.
+
+By default, the synchronization happens once per week. It is possible to fetch the records manually
+by going to :menuselection:`Accounting --> Configuration --> Settings` and, in the
+:guilabel:`Employment Hero`, clicking :guilabel:`Fetch Payruns Manually`.
+
+Employment Hero payslip entries also work based on double-entry bookkeeping. The accounts used by
+Employment Hero are defined in the Payroll settings section.
+
+.. image:: australia/payroll-employment-hero-accounts.png
+   :alt: Finding the Employment Hero accounts.
+
+For the API to work, you must create the same accounts as the default accounts of your Employment
+Hero business (same name and same code) in Odoo. You also need to choose the correct account types
+in Odoo to generate accurate financial reports.