Incorrect amounts at reportable employer super contributions on payment summaries
Some employers have incorrectly included compulsory super amounts as reportable employer super contributions on their employees' payment summaries, such as:
- super guarantee contributions
- industrial agreement (award) super contributions.
Reportable employer super contributions should only include additional super contributions made by an employer, for example super contributions made on behalf of an employee under a salary sacrifice arrangement.
If you have compulsory super amounts incorrectly included on your payment summary, ask your employer to provide you with an amended payment summary.
Already lodged your income tax return?
If you have already lodged your income tax return with the incorrect information, you may need to lodge an amendment request to that return if any of the following apply to you:
- Senior Australian or pensioner tax offset (T1).
- Superannuation contribution on behalf of your spouse tax offset (T3).
- Net Medical expenses tax offset (T5).
- Invalid and Invalid carer tax offset (T6).
- Zone tax offset when claiming dependants (T4).
- Deduction for personal superannuation contributions (D12).
- Employee share scheme (Income item 12).
- Liable for Medicare levy surcharge (M2).
- Entitled to superannuation co-contribution.
- Higher Education Loan Program (HELP) or Student Financial Supplement Scheme (SFSS) debt
- Benefits from or have to pay amounts to Centrelink or Child Support Agency.
- Non commercial business losses
- Low income super contribution
Some employers have been incorrectly including compulsory super amounts of reportable employer super contributions on their employees’ payment summaries, this is what to include under the reportable employer superannuation contributions label on payment summaries, and what to do if you have made a mistake.