Establish Child Support account balance 277-04010000

Identify the current account balance displayed on the Payer Account Summary window. This will be the 'closing at' balance and not the overdue amount.

This amount will include the liability which has already raised but is not yet due. It will include liability for which deductions may have already been taken from the payer’s wages but have not yet been received.

Review the Payer Account Summary to determine whether employer deductions have been received this month.

See the Payer Account Summary Cuba Help and Payer Amount Overdue Window Help.

Liability will raise on the payer's account on the last day of the payment period. Where the liability is raised calendar monthly this will be the last day of the month. Where EW has been established it will raise on the last day of the payer's pay period and not the payday.

For example: If the payer is paid on 19 January for a pay period of 1 - 14 January, the liability for that period will raise on 14 January.

The system determines the due date for payment based on whether the liability was raised before or after the Payer Account Statement was issued for that month. Any liability raised or adjustments made to the account prior to the Payer Account Statement being issued will be due on the seventh day of the following month. Any liability raised or adjustments made to the account after the Payer Account Statement has issued will be due on seventh day of the month after the following month.

For example: Liability raised on 14th of April for the pay period 1st – 14th April will be due on 7 May. Liability raised on the 28th of April for the period 15th – 28th April will be due on 7 June.

See Payer Account Summary Cuba Help.

The employer is required to make deductions from a payer's salary/wage in line with the deduction schedule and to send those amounts to the Registrar by the seventh of the month immediately following the month in which the deduction was made.

Liability raises on the last day of the pay period, not on the payer’s payday which means that where the pay period is not a calendar month, the due date may not be the same as date on which the deductions are expected to be received from the employer.

To determine whether a payment is expected to be received in a given month refer to the payday and not to the period the pay relates to or the date the liability is raised.

See Payer Employer Relationship Window Help.

Example

If a liability is raised on 14 April for the period 1– 14 April and the payday is 15 April, that liability will be due on 7 May and the employer deductions will also be expected by that day.

If a liability is raised on the 28 April for the period 15 – 28 April and the payday is 29 April, that liability will be due on 7 June but the employer deductions will be expected by 7 May.

If a liability is raised on 28 April for the period 15 – 28 April and the payday was on 1 May the liability will be due on 7 June and the employer deductions will also be expected by that day.

Use the pay dates to determine:

• What deductions are expected to be received from the employer this month
• What liabilities have been raised on the account but employer deductions are not expected to be received until the following month

Sometimes a payment may be received from the employer in a month it was not expected. This can be identified by either:

• the use of ADDI, ADV and DIDN variation codes, or
• where the employer has submitted deductions in the current month, before a liability has been raised, and these have been reconciled. These are likely to be deductions made via Single Touch Payroll or the online channel

See Employer withholding reconciliation and top up (CS) for a list of variation codes.

Example

Five salary deductions in December are due from the employer in January. Only 4 of the expected deductions are received. In February an extra deduction is received. The DIDN code against December paydays (reconciled in January) reflects that not all of the expected deductions were received. In February an ADDI or AFPM code is used to reflect that 1 additional deduction was received, as it was not received in January.

The ADV code is used when deductions are received for a future pay period.

1. Start with the current account balance (Step 1)
2. Where payments have not yet been received on the account this month, subtract any expected employer deductions that are due to be received in the current month (Step 3)
3. Subtract any payments which are not expected to be received from the employer until the following month

The result will show whether there are any arrears or credits on the account.

Note: this account balance is dependent on the employer deducting and remitted the expected amounts. If deductions are not/have not been made or are not the expected amount the account balance will vary.

When discussing the account balance with a payer attempt to confirm whether deductions have been made and the amount of these deductions. Always advise the payer that the amount of arrears/credits may change if deductions are not made and received in line with expectations.