FBT Statutory Report Calculation — Employee Contribution (ECM)

Overview

The calculation behind Employee Contribution (Budget), Employee Contribution (Actual), and related values on FBT Statutory Reports has been updated to more accurately include ECM (Employee Contribution) and NON (Days Not in Use) records for contracts that are active or suspended during an FBT year.

Where It Appears

Fleet / Administration / Reports → FBT Statutory
Fleet / Administration / Reports → FBT Optimal
Reporting / Standard Reports → FBT Per Driver / Vehicle (update pending)
Contracts / FBT tab

How It Works

Each of these reports, and the Contracts / FBT tab, calculate values for a selected FBT year, using the 'Year Ending' filter available on the reporting screens.
On the FBT Statutory report, the 'Year Ending' filter is automatically reset to the current FBT year end in the background.
For each contract, the report determines whether the contract is suspended, then selects the relevant ECM (Employee Contribution) budget and event records, and NON (Days Not in Use) event records, accordingly:
- Contract not suspended:
  - Employee Contribution (Budget) includes all ECM budget values — posted and pending — with a billing date within the selected FBT year.
  - Employee Contribution (Actual) includes the same ECM budget values, plus all ECM event amounts for active events with an event date within the selected FBT year.
- Contract suspended:
  - Employee Contribution (Budget) includes all posted ECM budget values with a billing date within the selected FBT year, plus any pending ECM budget values with a billing date within the selected FBT year that falls before the contract's suspend date. Pending ECM budget values dated on or after the suspend date are excluded.
  - Employee Contribution (Actual) includes the same ECM budget values, plus all ECM event amounts for active events with an event date within the selected FBT year.
- Days Not in Use includes all NON event amounts for active events with an event date within the selected FBT year, regardless of whether the contract is suspended.
Days Available, FBT Payable, and Reportable FBT continue to calculate automatically from these values.

Expected Behaviour

Active (Non-Suspended) Contracts

Both posted and pending ECM budget records within the FBT year are included, even if dated after the contract's FBT Liability End Date. This allows FBT reports to be run before the end of the FBT year and still pick up the last pending ECM record available for posting.

Suspended Contracts

Pending ECM budget records dated on or after the suspend date are excluded from Employee Contribution (Budget) and (Actual) — only posted records, and pending records dated before the suspend date, are included.

Inertia Flag

When the Inertia flag is checked, Days Available is calculated using the FBT year's end date. The Inertia flag does not affect which ECM budget records are selected.

Contract Dates

Third Party Start, Contract Start, Contract End, Suspend Date, and FBT Liability End Date are all used in calculating Days Available for the FBT year. Other than Suspend Date's role in excluding late pending ECM records on suspended contracts (above), these dates are not used to select ECM or NON records.

Other FBT Features Unchanged

FBT Treatment, FBT Reduced Value, and other existing FBT selections and calculations are unchanged by this update.

Known Limitation — FBT Per Driver / Vehicle Report

Where a Days Not in Use (NON) event falls outside a driver's allocation period on the contract, the FBT Per Driver / Vehicle report can't reliably determine which driver to allocate that event to — this is a pre-existing anomaly, not introduced by this change. It's most relevant to Operating Lease contracts, where a vehicle's driver can change over time (Novated Lease contracts aren't affected, since the driver doesn't change). Customers with Operating Lease contracts should review FBT Per Driver / Vehicle results carefully where a driver change has occurred during the FBT year.