Employer guide for reportable employer super contributions

Correcting errors on payment summaries

You can correct a payment summary you have already issued if you have:

• forgotten to include the reportable employer superannuation contributions,
• reported compulsory employer superannuation contributions, such as superannuation guarantee, as reportable employer superannuation contributions, or
• included an incorrect amount of reportable employer superannuation contributions.

You must complete a new payment summary and mark the 'amending a payment summary' box with an 'X'.

When you complete an amended payment summary, you must:

• complete the 'Reportable employer superannuation contributions' label with the appropriate amount
• complete the payee, payment and payer information as it was on the original payment summary
• send it to us to the applicable address on the pay as you go payment summary statement
• give a copy to your employee.

If your employee has already lodged their income tax return, they must request an amendment to their reportable employer superannuation contributions amount. We recommend they keep a copy of the amended payment summary for their records.

Sections within Record keeping and payment summaries

• Records you must keep
• Payment summaries
• Correcting errors on payment summaries