From 1 July 2009, there are a number of changes on the reporting requirement of the PAYG Payment Summary for Individual non business. 
Reporting of reportable employer superannuation contributions
For the 2009-2010 financial year and all future years, paying salary sacrifice and extra super for your employees may affect an employer reporting and payroll system.
All employers who paid employer contributions to a superannuation fund on behalf of the employee are required to work out how much of this to show on the employees’ PAYG Payment Summary.
These contributions are called Reportable Employer Superannuation Contributions.
These are defined as the any contributions where your employee influenced the rate or the amount of super an employer contribute for them.
The contributions are additional to the compulsory contributions an employer must make under either:
- Super guarantee law (9%)
- An industrial agreement
- The trust deed or governing rules of a super fund
- A federal, state or territory law
Please note, the 9% of the compulsory employer superannuation contributions are not required to be reported on the PAYG Payment Summary.
Note that although employers must include all reportable employer super contributions they make on behalf of their employees on their payment summary, employers do not include these contributions in their employee’s gross income.
The amount at this label will not affect your income tax liabilities but it will be counted for income tested benefits such as Family Tax Benefit, certain rebates, super co-contributions, HECS repayments and deductions for personal super contributions.
This article has been prepared for the purposes of general information and guidance only. It should not be used for specific advice or used for formulating decisions under any circumstances. If you would like specific advice about your own personal circumstances please contact your accountant or us, of course.
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Hello,
I am a non-business individual taxpayer and have had trouble with the new PAYG summary forms. Both my partner and I have had our 9% compulsory employer contributions noted on the PAYG form as “reportable super contributions” which as I understand is incorrect. After discussing this with our employers there seems to be confusion on this matter as it does not state in the explanation overleaf that it does NOT include compulsory payments. It could have at least been put into brackets not to include compulsory super payments. I feel this has been a huge oversight on the ATO’s part not to explain this change correctly. Now I have to get an amended PAYG form from our employers to rectify this situation. Thank You
Hi Joanne. Thank you for your comments. We always appreciate feedback. You are correct that an amended PAYG Payment Summary will need to be received from your employer. We have noticed that this is a common mistake. Please note that reportable superannuation contributions does not necessarily mean extra tax is payable – but it does affect the following obligations:
- Medicare levy surcharge threshold calculation
- dependency tax offsets
- senior Australians tax offset
- pensioner tax offset
- mature age worker tax offset
- spouse superannuation contributions tax offset
- government superannuation co-contribution
- Higher Education Loan Program (HELP) and Student Financial Supplement Scheme (SFSS) repayments
- deduction for your personal superannuation contributions
- a deduction for your business losses (non-commercial losses)
Hi,
I am the Payroll Officer for a small business, and when I see Reportable Super Contributions, that is exactly what I take it to be!! I now have to re-issue all PAYG Tax Summaries because of it, perhaps in the future it would be nice to have as one comment has already suggested maybe in brackets – not to include compulsory employer super payments, and maybe even in block letters!! Why does the ATO continually make one feel stupid!!
I own a small business and have also included the 9% superannuation levy on the PAYG payment summary. I am reissuing these to my team members but I am unsure what to do about the return I submitted online to the ATO online. Can you advise?
Hi Alan, It is possible to lodge amended PAYG payment summary statement online if your software is capable of producing it. Otherwise you would need to complete paper forms (NAT 3447) and make sure you make “X” at the ‘amending payment summary statement box’. Please note that only required to lodge copies of any amended payment summaries and any payment summaries that have not previously been sent, with your amended PAYG payment summary statement.
Hi Steven, I ( like so many others!) need to re-issue group certificates to our staff but have run out of the forms. Would the ATO accept last year’s (yellow) forms? none of our staff had additional Super contributions so that added field would be left blank anyway.
thanks for your advice.
Melissa
Hi Melissa, it is our understanding that the ATO is only accepting new PAYG Payment Summary forms that contain the reportable superannuation contribution fields, even if this is blank. If employers need to issue amended payment summaries on paper, the ATO have increased the number of paper payment summaries they can order using the electronic ordering service at http://www.ato.gov.au/onlineordering to make this process easier. The limit is now 500 per order.
could you tell me please i am now doing my tax and on my resc says $5333 where as i only put in voluntary an extra $60 (ss dbv rmv) a fortnite into my super which comes to $1560 per annum.(employer sscc db rmv is 150.94) and the empr db is 327.30.
i do salary sacrifice both my voluntary payments and also my compulsary super not the employers contribution.
so should my payg state the 1560 instead of the 5333 as i know this will reflect on our family tax part a & b.
my account says it should only be the voluntary contributions but my pay roll dept doesnt seem to know.(confused ?)
thanks Paul.
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