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Reportable Employer Super Contributions

Some superannuation contributions that are in addition to the compulsory superannuation guarantee rate may need to be reported to the ATO under Single Touch Payroll reporting. This can include super payments made under a salary sacrifice arrangement or other additional superannuation contributions.

A super contribution may be reportable if:

  • your employee influenced the rate or amount of super you contribute for them, or

  • the contributions are additional to the compulsory contributions you must make under any of the following:

    • super guarantee law

    • an industrial agreement

    • the trust deed or governing rules of a super fund

    • a federal, state or territory law

When you set up a superannuation pay item for Employer Additional or Salary Sacrifice super contributions that are reportable, you can assign it the ATO reporting category of Reportable employer super contributions. This ensures it's reported correctly to the ATO through Single Touch Payroll.

Learn more about assigning ATO reporting categories for Single Touch Payroll.

Example super pay item with reportable option chosen

What isn't reportable?

Any super contributions that you contributed on your employee's behalf, if your employee did not influence the amount are considered not to be reportable contributions.

If your employee makes contributions from their after-tax (net) pay, these contributions are not reportable contributions.

Still not sure?

For clarification about what is or isn't reportable, speak to your accounting advisor, ask the experts on the community forum, or check the ATO website.