Reportable employer super contributions
Some employers incorrectly include compulsory super amounts as reportable employer super contributions on their employees' income statements or payment summaries. This includes:
- super guarantee contributions
- industrial agreement (award) super contributions.
Reportable employer super contributions should only include additional super contributions made by an employer, for example, the super contributions made on behalf of an employee under a salary sacrifice arrangement.
What to do if the super amounts are incorrect
If you have compulsory super amounts incorrectly included on your income statement or payment summary, and:
- you haven't lodged your tax return, you can ask your employer to correct that figure
- have lodged your tax return, you lodge an amendment to your tax return.
Lodge an amendment to your tax return
If you have already lodged your tax return with the incorrect information, you may need to lodge an amendment request. Lodge an amendment if any of the following apply to you:
- Seniors and pensioner tax offset
- Superannuation contribution on behalf of your spouse tax offset
- Invalid and invalid carer tax offset
- Zone tax offset when claiming dependants
- Deduction for personal superannuation contributions
- Employee share scheme
- Liable for Medicare levy surcharge
- Entitled to superannuation co-contribution
- Higher Education Loan Program (HELP), Student Financial Supplement Scheme (SFSS), Student Start-up Loan (SSL) or Trade Support Loan (TSL) (Australian Apprenticeship Support Loans (AASL) from 1 January 2024) debt
- Benefits from or have to pay amounts to Centrelink or Child Support Agency
- Non-commercial business losses
- Low income super contribution for the 2016–17 and prior income years
- Low income superannuation tax offset for 2017–18 and future income years.