The Opening Accrual (Excluding Transfers) column appears in the Wage Costs section of a pay batch and in the Pay Batch Summary screen. It shows the sum of superannuation accrued to a given fund in prior pay batches, excluding any amounts already transferred into that fund, giving payroll clerks visibility of the cumulative superannuation liability for the current period.

To access the Wage Costs section:

To access the Pay Batch Summary, click Pay Enquiry, then click Pay Batch Summary.

Previously, this value was calculated by summing superannuation accrued in prior pay batches where the payment date fell within the same contribution period as the payment date of the current batch.

The Opening Accrual (Excluding Transfers) calculation now applies date-conditional logic based on the payment date of the relevant pay batch:

Where the payment date is before 1 July 2026, the existing calculation is retained. The Opening Accrual continues to reflect the sum of superannuation accrued in prior pay batches with a payment date falling within the same contribution period (SuperPeriod).

Where the payment date is on or after 1 July 2026, contribution period scoping no longer applies.

The Opening Accrual instead reflects the sum of superannuation accrued in prior pay batches with a payment date falling within the same Australian financial year, 1 July to 30 June, as the payment date of the relevant batch.

In both cases, the value shown is:

This update ensures that the Opening Accrual (Excluding Transfers) figure remains accurate and meaningful following the removal of contribution periods under the payday superannuation legislative changes effective 1 July 2026.

Payroll clerks can continue to rely on this figure to identify the cumulative superannuation liability for a fund within the applicable reporting period, whether working with pre-transition or post-transition pay batches.