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Additional superannuation contributions

Additional super contributions can be:

  • a business expense paid by the employer in addition to gross pay, on top of their super guarantee contributions, such as employer additional, productivity or redundancy super contributions

  • a deduction from an employee's net pay, such as employee additional or spouse super contributions

  • a deduction from an employee's gross pay, such as salary sacrifice superannuation.

Contributions above the compulsory superannuation guarantee may be reportable to the ATO as Reportable Employer Super Contributions (RESC). If this is applicable in your circumstances, you can choose the ATO Reporting Category of RESC when setting up the superannuation payroll category. To clarify if a contribution is reportable, check the ATO's guidelines.

We'll step you through how to set up employer additional and employee additional super contributions by modifying the default superannuation categories in AccountRight. If required you can create new superannuation categories to suit your needs.

The same approach can be used for other super contribution types, such as productivity, redundancy and spouse, but you might need help from your accounting advisor regarding their suitability and tax implications.