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  • Incorrect amounts at reportable employer super contributions on payment summaries or income statements

    Some employers incorrectly include compulsory super amounts as reportable employer super contributions on their employees' payment summaries or income statements, 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.

    Note: If you have compulsory super amounts incorrectly included on your payment summary or income statement, ask your employer to correct that figure.

    Already lodged your tax return?

    If you have already lodged your tax return with the incorrect information, you may need to lodge an amendment request for that return if any of the following apply to you.

    • Senior Australian or pensioner tax offset.
    • Superannuation contribution on behalf of your spouse tax offset.
    • Net medical expenses tax offset.
    • Invalid and invalid carer tax offset.
    • Zone tax offset when claiming dependants.
    • Deduction for personal superannuation contributions.
    • Employee share scheme.
    • Liable for Medicare levy surcharge.
    • Entitled to superannuation co-contribution.
    • Higher Education Loan Program (HELP), Student Financial Supplement Scheme (SFSS), Student Start-up Loan (SSL) or Trade Support Loan (TSL) debt.
    • Benefits from or have to pay amounts to Centrelink or Child Support Agency.
    • Non-commercial business losses.
    • Low income super contribution for the 2016–17 and prior income years.
    • Low income superannuation tax offset for 2017–18 and future income years.

    See also:

      Last modified: 01 Jul 2020QC 23296