Pre-filling 2011

Reportable employer super contributions on payment summaries

Some employers have incorrectly included other amounts, such as super guarantee payments, in the reportable employer super contributions field of the payment summary.

What you should do

Before lodging your client's tax return, either you or your client should contact the employer to check that the payment summary figure is correct if both the following apply:

• your client's paper or pre-filled payment summary information includes an amount for reportable employer super contributions, and
• your client does not salary sacrifice super.

If the amount is incorrect, the employer will need to issue an amended payment summary to your client and any other employees affected. If they have already lodged their payment summary annual report with us, they will also need to lodge an amended annual report.

An incorrect amount showing as reportable employer super contributions could impact on your clients' eligibility for some tax offsets. This could result in your client being charged the Medicare levy surcharge and it could impact on their eligibility for Centrelink benefits or alter a child support assessment.

Sections within Known issues for 2011

• Associated non-formal trust accounts income showing on pre-filling report
• Associated non-individual entities investment income showing on individuals pre-filling report
• Duplicated payment summaries
• Managed fund data reporting discrepancies
• Reportable employer super contributions on payment summaries