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For ‘Most’ companies, the 2 values will be the same.
However if you pay above the standard ATO rate, your ‘bonus rate’ will appear in the first column. It is the first column that is used for the calculation. ,The difference between the two entries is used to calculate the ‘Excess to SGC’ which is reported via STP.
click OK
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Individual employees may have a different rate set as part of their employment agreement.
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