Reports

Employer reports

Employer reports are intended for concessionally treated employers (PBIs, public hospitals or rebatable employers). Several detail and summary reports are available. If your license permits, you can customise these reports. See Custom reports for more information.
note
If you are reporting across sites, your entities must be grouped before producing reports.
The various Employer reports include the grossed-up cap of $5,000 for salary sacrificed meal entertainment and entertainment facility leasing expenses for employees of not-for-profit organisations.
These benefits are reportable on payment summaries. The Employee reports show the details.
To run an employer report:
  1. Select
    Reports
    , then
    Employer reports
     from the navigation bar.
  2. Select a report.
  3. Select the
    Run Selected Report
     button on the toolbar.
    tip
    You can select the
    Preview Selected Report
     button to preview the report before you run it.
  4. Use the dropdown to select the reporting entity or reporting group.
  5. On the pop-up window, select an export type. You can save the report as a PDF or Excel file.

Types of Employer reports

Report
Description
Mixed Consolidation reports
  • These reports are intended for use by government organisations that need to report across a mix of entities that include non-exempt and public or not-for-profit hospital entity types.
  • These reports are intended to assist reviewers to more easily reconcile the taxable values, calculated under the capping rules.
  • These reports assist with reconciling labels 14 A, B and C on the form.
Public Benevolent Institution reports
  • Public Benevolent Institutions are exempt from FBT to a maximum grossed-up amount of $30,000 per employee.
  • These reports apply the correct rates, treatments and $30,000 capping for Public Benevolent Institution by employee.
Public or Not-For-Profit Hospital reports
  • Public Hospitals are exempt from FBT to a maximum grossed-up amount of $17,000 per employee.
  • These reports apply the correct rates, treatments and $17,000 capping for Public and not-for-profit hospitals by employee.
Rebatable Employer reports
  • These reports provide a line-by-line detail or summary of each recipient's aggregate non-rebatable amount for each benefit received (excluding Car Parking and Entertainment Meals).
  • The total of the
    aggregate non-rebatable amount
     column in this report appears on the ATO FBT return form labels 17 and 18.

Customising reports

Depending on your license, you may be able to customise the employer reports to include the standard category. You can then sort on the standard category so that the exemption cap is based on the alphabetical order of the standard category. Use the standard category to apply the threshold in a particular order per employee.

Mixed employer grouping reports

These reports are for use by public or not-for-profit hospitals. These hospitals have a government department or head office group that administers or oversees the hospitals. The reports let you reconcile your differing calculation rules where employees work in one or more places.

This article applies to:

  • PRODUCT: ONESOURCE Fringe Benefits Tax
  • Subject: Reports