Reportable Superannuation

According to the ATO, reportable employer super contributions are contributions you make for an employee where both of the following apply:

• Your employee influences the rate or amount of super you contribute for them.
• The contributions are additional to the compulsory contributions you must make under super guarantee, a collectively negotiated industrial agreement, the rules of a super fund, or a federal, state or territory law.

Generally, you can think of Reportable Superannuation as being the portion of employer contributions in excess of the Superannuation Guarantee Rate (unless you pay all of your employees at the same higher rate) plus any employee contributions that are made before tax (i.e. are salary sacrificed).

Reportable Superannuation

Additional contributions as part of an employee's individual salary package

Additional contributions under a salary sacrifice arrangement

Pre-tax amounts paid to an employee's super fund at the employee's direction, such as directing an annual bonus into super.

Not Reportable Superannuation

Super guarantee contributions.

Contributions required by collectively negotiated industrial agreements.

Matching contributions under a collective agreement (but matching contributions under an individual agreement are generally reportable)

Contributions required by super fund rules or a law.

Extra contributions that the employee could not influence, such as extra contributions for administrative simplicity or accepted employer policy.

Contributions from the employee's after-tax income.

Related Reading on ATO website

Super for employers (for information on how to work out super guarantee contributions for your employees).

Superannuation Report

On the Superannuation Report, employer contributions above the Superannuation Guarantee are displayed in the Additional Employer Contribution column and before tax employee contributions (i.e. salary sacrifices to super) are displayed in the Employee Before Tax column.

Both are deemed Reportable Superannuation by the ATO.

Employee YTD Report

Reportable Super is also displayed on the Employee YTD Report (select Reports > Employee YTD Report from the menu).