WFM UK: Super Journal

What is a Super Journal?

A Super Journal is a Ledger Export designed to be loaded into an accounting system. It takes the place of a standard Nominal Ledger Export (NLE) and gives the same information but has the benefit of being configured to include a Holiday Accrual Journal, a Cross Charge Journal, a Salary Movement Journal and Shared Parental Leave (ShPP).

Setting up the Super Journal

The Super Journal must be added to the system. Fourth customers should contact their Customer Success Manager to arrange for this to be done. The Super Journal Standard Request Form (attached below) will need to be completed for Super Journal to be configured to customer requirements. More information on this can be found in the section Configuring the Super Journal.

Running the Super Journal

Once added to the portal, the Super Journal can be found in:

• Payroll Module > Reports> Exports> Super Journal
• To run the Super Journal, first select the information for it to return

Fig.1 - Filters for running the Super Journal 

• Company - The payroll companies configured in the module
• Pay Basis - The pay basis configured in the module
• Pay Run - The pay run dates depending on which pay basis has been chosen
• Data Set - Free text which would appear in the Column “Reference” in the Detailed Version of the Super Journal
• Detailed Version - Runs a more detailed version of the Super Journal, to include Transaction Date, Pay Type and Employee Information (see Fig.2 & Fig.3 for examples of Detailed and non-Detailed versions)
• Format - The default version of the Super Journal would be Standard

Fig.2 - Example of Super Journal run with Detail Version ticked

Fig.3 - Example of the Super Journal run with Detail Version un-ticked

Codes

The codes found in the Super Journal are configured within different parts of the system. The table below lists all codes that may be seen on the journal, along with descriptions and where they can be found in the system for the configuration of accounting nominal codes.

 

Other Codes 

• Location Codes are set up in HR > Company Admin > Locations (select a Location) > Accounting System Code

Fig.4 - The Accounting System Code field within a Location 

• Division Codes are set up in HR > Company Admin > Divisions (select a Division) > Accounting System Code

Fig.5 - The Accounting System Code field within a Division

• Job Codes are set up in HR > Company Admin > Job Titles (select a Job Title) > Accounting System Code

Fig.6 - The Accounting System Code field within a Division

Super Journal Mappings

The benefit of using the Super Journal instead of the NLE is that it can include a Holiday Accrual Journal, a Cross Charging Journal and a Salaried Employee Movement Journal. These settings can be chosen in the Standard Superjournal Request Form. 

Holiday Accrual Journal

The Holiday Accrual Journal returns the holiday accrual, which is a percentage of the cost associated with Shift Paid or Hourly Paid employees.
 

• This is set up, and the holiday accrual percentage defined, in Rotas > Administration > Wage Function Setting > Holiday Accrual Percentage

A balance sheet entry is made against the journal description/narration - "B_HOLIDAYACCRUALdr" and a profit & loss entry is made against the journal description/narration -"P_HOLIDAYACCRUALcr".

Cross Charge Journal

The Cross Charge Journal returns the cross charging for salaried employees. If a salaried employee has worked in a location other than the home location during the pay period, then the salary for the period of working in that second location is deducted from the home location and is credited to the second location. 

Please note: Cross charging doesn’t apply if the employee worked in the same location but in a different division.

This is a pro rata salary and not the actual salary during the period of working in the second location.
Cross Charge Journal entries can be identified by the following Codes:

• P_CROSSCHARGEHOME_NI (Negative Amount)
• P_CROSSCHARGEHOME (Negative Amount)
• P_CROSSCHARGEWORK 
• P_CROSSCHARGEWORK_NI 

Salaried Employee Movement Journal

This journal takes into account the change in location of a salaried employee mid-pay period. If a salaried employee's location is changed mid-pay period then their salary is split between the two locations based on the days worked in each location.

Journal narration "P_SALARY_MOVE" will have a debit entry against the current home location and a credit entry against the previous home location. 
Corresponding NI entries will also be made against "P_SALARY_MOVE_NI" journal narration.

Configuring the Super Journal

The Super Journal needs to be configured to enable the information to match business requirements.
This is usually completed when enabling the export as permission needs to be granted to access the Super Journal Settings screen.
 

• Go to Payroll > Reports > Exports> Super Journal
• Customers will need to complete the Super Journal Standard Request Form - downloadable from the bottom of this article

Please note: Older versions of the request form will not have all the options that need to be completed. Please use the link within this article.

How to Complete the Form

Listed below are the fields in the request form, found on the Other Mappings sheet.

Include Holiday Accrual Journal

This Journal returns the Holiday Accrual which is a percentage of all the cost associated to the Payment Types 'Shifts' and 'Hours'.

• Holiday Accrual percentage is defined in: Rotas > Administration > Wage Function Settings > Holiday Accrual % 

A balance sheet entry is made against the Journal description/narration - "B_HOLIDAYACCRUALdr" and a profit & loss entry is made against the Journal description/narration -"P_HOLIDAYACCRUALcr".

• If Include Holiday Accrual Journal is set to Yes in the request form, nominal codes will need to be entered in:
  • Holiday Accrual P & L Account
  • Holiday Accrual Balance Sheet

Fig.7 - Include Holiday Accrual Journal section of request form

Include Cross Charge Journal

It is possible to choose how a salary is split for cross charge purposes

• Use the drop-down against Include Cross charge journal and select from the following:
  • No Cross charge - Salary will be charged to the Home Location and Division
  • Hours - The journal will reference the number of hours worked on the Rota and will post an equivalent hourly rate. This will give the most accurate cross charge of cost
  • Shifts - If the employee is shift paid, the cost of the shift will be cross charged 
  • Days - This will cross charge a daily rate regardless of the number of hours worked.

Fig.8 - Include Cross charge journal section of request form

Same Location Different Division 

• Select Yes or No
• Selecting Yes will enable Salaries to be cross charged across division when the employee works in the same location as their main job

Shifts per week setting

This must be completed if the Cross Charge Journal is enabled and will determine how many days the salary is to be split across - usually 5 or 7

Grouping

All the Profit and Loss, Balance Sheet and Deduction groupings can be summarised in the Super Journal based on one of the below criteria:

• Company Level = Nominal Code, Company 
• Location Code Level = Nominal Code, Company, Location 
• Division Code Level = Nominal Code, Company, Location, Division 
• Job Code Level = Nominal Code, Company, Location, Division, Job Title 
• Employee Level = Nominal Code, Company, Location, Division, Job Title, Employee Level.

• ​Accounting system codes will need to be entered within the system for Location, Division and Job Title depending on the option chosen

Default Deduction Code 

• It is recommended that this is entered as DEDUCTION as individual deductions may have their own code.

P_SPP Account

• Enter the nominal code for P & L Shared Parental Leave
• All other nominal codes are entered in Payroll global settings - Payroll > Administration > Global Settings > Nominal Codes

Rounding Adjustment Enable

The Super Journal should always balance but sometimes due to various reasons it does not. In such cases, a balance sheet entry with the narration "B_PAYROLL_ROUNDING" is made with the amount by which the journal is not balancing.

Rounding Adjustment Nominal Code 

• Enter the nominal code to which "B_PAYROLL_ROUNDING" should be posted

Salaried Employee Movement

This journal takes into account the change in location of a salaried employee mid-pay period. If a salaried employee's location is changed mid-pay period then their salary is split between the two locations based on the days worked in each location.

Journal narration "P_SALARY_MOVE" will have a debit entry against the current home location and a credit entry against the previous home location. 
Corresponding NI entries will also be made against "P_SALARY_MOVE_NI" journal narration.

Salary Account Code

Nominal code to which "P_CROSSCHARGEHOME" and "P_CROSSCHARGEWORK" should be posted.
Also all the costs associated to this account are used in the calculation of 'Salaried Employee Movement'.
As a rule of thumb, it should be same as the accounting system code of the payment type "SALARY".

Super Journal Request Form - Download Link Below