PAYG Payment Summary: Superannuation Contributions

Recently we posted a blog that highlighted the reporting changes to the 2009/2010 PAYG Payment Summary forms for employees.PAYG Payment Summary superannuation

In particular we noted that compulsory 9% superannuation contribtions were NOT required to be reported on the new forms.

We have notice that a common mistake being made by employers is incorrectly showing the 9% superannuation guarantee contribitions on the employees payment summary. In these situations you should request your employer prepare an amended payment summary with the correct details.

Having an amount shown as reportable superannuation contribution will affect the following benefits and obligations:

  • Medicare levy surcharge threshold
  • dependency tax offset
  • 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 and Student Financial Supplment Scheme┬árepayments
  • deduction for your personal superannuation contributions
  • deduction for your business losses (non-commercial losses)
  • 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 our office.

    This Post Has 5 Comments

    1. Edward Karras

      Hi Steven,
      I have also submitted my payment summaries to the ATO electronically using ECI and I use MYOB Premier for Payroll. I have been advised by the ATO to re-submit an amended payment summary statement via ECI however, after checking with MYOB I have been advised by MYOB that MYOB does not have the functionality to allow me to indicate that the EMPDUPE file is marked amended. The ATO is refusing to process the amended file and has asked me to fill out 390 paper summaries marking them individually as amended. Any advice?

    2. Steven Millar

      Hi Edward, ouch 390 is alot of paper copies. We have just posted a blog with instructions to amend PAYG Payment Summary. Unfortunately there is no good news for you if your software provider is unable to produce amended statements to lodge electronically. Please refer to https://dolmanbateman.com.au/1629/how-to-amend-payg-payment-summary-statement/

    3. Pingback: How to amend PAYG Payment Summary Statement | Dolman Bateman Sydney

    4. Tresna

      Hi there, I am one of those who’ve made this mistake much to my annoyance, I am still confused however about what DOES go in that section, if my employee pays a deduction of their pay into super over what I contribute, does this amount go in that section?

    5. Andrew

      Surely there must be an easier way to amend a payment summary. One of our employees has a reportable FB value but we have now found they shouldnt have.
      You have to go to great lengths just to correct such a minor thing!
      Surely an email with some information only the employer would know should suffice. Ordering forms takes a long time. Our software doesnt have the capability to ‘amend’ either after sending the original empdupe file through it.
      Frustrating.

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