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  • Reportable employer superannuation contributions

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    Reportable employer superannuation contributions are additional to the compulsory contributions your employer must make. An example of a reportable employer superannuation contribution is a salary sacrificed arrangement. For more information, see Guide for employees and self-employed - reportable superannuation contributions.

    If your income statement/payment summary shows a reportable employer superannuation contributions amount and you did not get your employer to make superannuation contributions in addition to their compulsory superannuation contributions, you should contact your employer before lodging your tax return to check that the figure is correct.

    If your employer has incorrectly calculated the reportable employer superannuation contributions amount, ask them to provide you with the correct amount. If that amount is incorrect on your income statement/payment summary, ask your employer to report correctly to us.

    Completing this section

    You will need each:

    • income statement or payment summary
    • PAYG payment summary – individual non-business
    • PAYG payment summary – foreign employment
    • PAYG payment summary – business and personal services income.

    you received that shows an amount of reportable employer superannuation contributions.

    • An income statement provides your end of year income and tax information if your employer advises that you will not be issued with a payment summary, Income statements:  
      • can be accessed through your ATO Online account in myGov
      • should be pre-filled in myTax.
       

    Don’t use any income statements that are not 'Tax Ready'. For more information, see income statements.

    • A payment summary may continue to be provided by some employers. If so, and you don’t have all your payment summaries or comparable statements, contact your employer or payer for a copy or comparable statement. If you are unsuccessful in obtaining any of these, see Lost or missing PAYG withholding payment summary.

    To update or add a reportable employer superannuation contributions amount in myTax, go to the relevant section:

      Last modified: 26 Jun 2019QC 58909