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  • Reportable employer super contributions – for employers

    If you make extra super contributions for an employee – for example, under a salary sacrifice arrangement – you can choose to report and finalise this information through Single Touch Payroll.

    If you choose not to report these amounts through Single Touch Payroll, you will be required to give Payment summaries to your employees and submit a Payment summary annual report to the ATO covering these amounts.

    You need to report these extra contributions if both:

    • the contributions are more than you're required to pay by law, an industrial agreement or the super fund's governing rules
    • the employee has the capacity to influence the amount you contributed.

    The extra amount is called a reportable employer super contribution. You report only the extra amount on the employee's income statement or Payment summary – you don't report compulsory super contributions, such as super guarantee payments.

    We need information about these extra contributions because they are included in the income tests for some government benefits and obligations. Reportable employer super contributions are not included in your employee's assessable income and don't affect the way you calculate super contributions for your employees.

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      Last modified: 29 Oct 2019QC 21716