# Calculating Earnings for GLI Reporting

The following earnings (contained in the EARNINGS-GLI section) are provided to calculate the current value of leave entitlements. They are all for use by the GL only and should not add to gross or net accumulators. The earnings are not paid but are used for general ledger interface reporting of annual leave liability and their reversal of liabilities on termination.

This topic discusses calculating:

• Annual leave liability days.

• Terminated annual liability days.

• Salary accrual.

• GST earnings.

• Bonus accrual earnings.

## Calculating Annual Leave Liability Days

LIAB ANN DYS is the leave liability earnings for the standard annual leave entitlement in days.

This earning element uses a Unit × Rate calculation rule where the Unit is derived from accumulator ANN GENL ENT_BAL and the Rate (DAILY RT) is derived from the payees standard hourly rate which is stored as a system element.

Leave liabilities are to be calculated at the end of each month for active employees, or when an employee terminates. Generation control GLI GC LIAB checks this by using the following formulas:

• CMN FM MTH END — Checks that it is the last segment of the last pay for the month, and the employee is active.

• TER FM TERM CHECK — Checks if the employee is terminating in this pay.

• GLI FM LST PRD/SEG — Checks if it's the last segment of the month.

• CMN FM TERM STAT — Checks whether the employee is currently terminating (their termination date is in this segment, or in the past and was entered in the current period). The termination leave liabilities are to be calculated only when an employee terminates, so that they reverse any remaining liabilities in the GL.

LIAB ANN DYS contributes to the LIAB ANN DYS_FPTDA accumulator.

## Calculating Terminated Annual Liability Days

LIAB TER DYS is the leave liability earnings used for reversing the liability on termination.

This earning element uses an Amount calculation rule where the amount is derived from earnings LIAB ANN DYS. Generation control CMN GC TERM STAT checks for terminated employees only using formula CMN FM TERM STAT. Formula CMN FM TERM STAT checks whether the employee is currently terminating (their termination date is in this segment, or in the past and was entered in the current period). The termination leave liabilities are to be calculated only when an employee terminates, so that they reverse any remaining liabilities in the GL. There is no proration.

LIAB TER DYS contributes to the LIAB TER DYS_FPTDA accumulator.

## Calculating Salary Accrual

You use SAL ACCRUAL to accrue a percentage of earnings.

This earning element uses a Base × Percent calculation rule where the base is derived form accumulator SGP GROSS and the Percentage is derived from variable GLI VR ACCRUAL PCT.

Variable GLI VR ACCRUAL PCT enables you to enter the percentage to be accrued. The value will normally be entered on the Pay Calendar SOVR's page as it will depend on the number of days between the end of the pay period and the end of the month. So, the Override Level for Pay Calendar should be ticked.

Accruals need to be calculated only in the last segment of each month and only for active employees. Generation control GLI GC ACCRUAL therefore includes the formula GLI FM LST PRD/SEG which returns a value that determines whether to pay the SAL ACCRUAL earning.

SAL ACCRUAL contributes to the SAL ACCRUAL_FPTDA accumulator.

## Calculating GST Earnings

In Singapore, GST is aggregated for certain earnings and deductions and interfaced to GL. You can set up a GST percentage and then select the earning and/or deduction codes that the GST percentage would be calculated on. The GST earning is the GST aggregated for certain earnings and deductions.

This earning element uses a Base × Percent calculation rule where the Base is derived from accumulator SGP GST and the Percent is derived from variable GST VR PCT.

The SGP GST accumulator accumulates earnings and deductions that are subject to GST. Members include MEAL and TRANSPORT earnings.

You use variable GST VR PCT to enter the percentage to be calculated for GST. The same percentage will be used across the company, so the value will be entered on the Pay Entity SOVR's page. The Override Level for Pay Entity should be ticked.

Generation control GLI GC ACCRUAL, using formula GLI FM LST PRD/SEG checks the last segment of each month and only for active employees.

GST contributes to the GST_FPTDA accumulator.

## Calculating Bonus Accrual Earnings

In Singapore there are two types of bonuses paid to employees as an added incentive—contractual and non-contractual. You use BON ACCRUAL or BONUS ACCRL to accrue a percentage of a contractual or non contractual bonus respectively.

This earning element uses a Base × Percent calculation rule where the Base is derived from accumulator SGP GST and the Percent is derived from variable BON VR ACCRUAL PCT or BON VR NON-ACC PCT for contractual or non-contractual bonus, respectively.

You use variable BON VR ACCRUAL PCT or BON VR NON-ACC PCT to enter the percentage to be accrued for bonus. The same percentage will be used across the company, so the value will be entered on the Pay Entity SOVR's page. The Override Level for Pay Entity should be ticked.

Accruals need to be calculated only in the last segment of each month and only for active employees. Generation control GLI GC ACCRUAL therefore includes the formula GLI FM LST PRD/SEG which returns a value that determines whether to pay the BON ACCRUAL earning.

BON ACCRUAL contributes to the BON ACCRUAL_FPTDA accumulator.