Reportable super contributions can be reported to us online through Single Touch Payroll (STP) or through a payment summary annual report.
Reporting online through Single Touch Payroll (STP) is the way of reporting and finalising extra super contributions for your employees. If you choose not to report these amounts through STP, you must give payment summaries to your employees. You will need to submit a payment summary annual report to the ATO covering these amounts.
All employers must report salary sacrificed amounts that would have constituted ordinary time earnings (OTE) or salary and wages.
You can work out how to report with the STP reporting checklist.
What to include
When issuing your employees with their annual payment summaries, you must include any reportable employer super contributions. Do this at the label Reportable employer superannuation contributions.
Reportable employer super contributions are reported for the income year related to the contributions. This may be different to the year in which they are received by the super fund.
If you make reportable employer super contributions to an employee, you must provide them with an income statement or payment summary. You must do this even if you have not paid them salary or wages.
Do not include
Super guarantee amounts or other compulsory contributions on payment summaries.
Example: reporting year
Pieter and his employer, ABC Pty Ltd, have an agreement that ABC contributes $1,200 per month to Pieter’s super fund. Of this amount, $725 is a salary sacrificed amount and $475 is the compulsory super guarantee payment.
For the 2015–16 income year, ABC makes its employer contributions to Pieter's super fund. This is made on the 28th day after the end of the month in which the sacrificed income was withheld. This means the last payment (for the month of June) is made on 28 July 2016.
Reportable employer super contributions are reported for the year they accrued, not the year they were paid. Therefore, all the 2015–16 contributions are included. This is the case even though the last contribution was actually paid in the 2016–17 financial year.
At the end of the income year, ABC includes $8,700 on Pieter’s payment summary as reportable employer super contributions:
Employer contributions ($1,200 × 12)
Less Pieter’s super guarantee entitlement ($475 × 12)
Reportable employer super contributions
The super guarantee amount of $5,700 is not included anywhere on the payment summary.End of example