2009/2010 PAYG Payment Summary Changes
- Arnold Shields
- Jun 16, 2010
- 2 min read
Updated: Jun 19
From the 2009–2010 financial year onwards, new requirements apply to PAYG Payment Summaries, Individual Non-Business where employers contribute extra superannuation beyond the standard 9% Super Guarantee (SG).
These additional super contributions must be reported if your employee influenced the amount contributed. This includes arrangements like salary sacrifice or voluntary employer top-ups influenced by the employee.
These are officially referred to as:
Reportable Employer Superannuation Contributions (RESC)
What Needs to Be Reported?
You must report RESC if:
The contribution is made on behalf of an employee, and
The employee influenced the amount or rate (e.g. salary sacrifice), and
The amount is in addition to the mandatory 9% Super Guarantee.
What Does Not Need to Be Reported?
You do not need to report:
The standard 9% compulsory super under:
Superannuation Guarantee (Administration) Act
Industrial awards or enterprise agreements
Superannuation trust deeds
Federal or state legislation
These compulsory contributions must not be included on the PAYG Payment Summary under RESC.
Does This Affect the Employee’s Taxable Income?
No. Reportable Employer Superannuation Contributions are not included in an employee’s gross income for tax purposes. However, they can still affect eligibility for certain benefits and offsets, including:
Family Tax Benefit (FTB)
Super co-contribution eligibility
HECS/HELP repayment thresholds
Medicare Levy Surcharge
Private Health Insurance Rebate
Deductions for personal super contributions
What Employers Need to Do
To remain compliant:
Update your payroll and accounting systems to calculate and report RESC correctly
Communicate with employees about the impact of salary sacrifice on their payment summary and potential benefits
Ensure correct classification of super contributions on PAYG summaries for each financial year
Need help making sure your payroll systems are compliant and your reporting is accurate?
📞 Contact Dolman Bateman today for expert payroll and tax compliance support.
Disclaimer:
The information provided in this article is general in nature and does not constitute personal financial, legal or tax advice. While every effort has been made to ensure the accuracy of this content at the time of publication, tax laws and regulations may change, and individual circumstances vary. Dolman Bateman accepts no responsibility or liability for any loss or damage incurred as a result of acting on or relying upon any of the information contained herein. You should seek professional advice tailored to your specific situation before making any financial or tax decision.
