Reportable employer super contributions¶

Most super an employer pays is the compulsory amount — the super guarantee. But sometimes an employee arranges for extra super to be paid on top. When the employee can influence that extra amount, it is called a reportable employer super contribution (sometimes shortened to RESC), and it has to be reported separately.

The most common example is salary sacrifice, where an employee agrees to put part of their pay into super instead of taking it as cash.

In one line

Reportable employer super contributions are extra super an employee can influence, above the compulsory super guarantee — reported separately because they affect the employee's income tests.

Why this matters¶

The extra super an employee arranges is counted in the ATO's income tests. These tests help work out things like family payments and study or training loan repayments. Because the amount matters for those tests, it has to be shown separately from ordinary super. Getting this right keeps the employee's records correct and avoids the wrong figures flowing into their tax return.

What you will learn¶

What a reportable employer super contribution is
Why these amounts are reported separately
Why the ordinary super guarantee is not reported this way

Understanding the concept¶

The ATO explains that a reportable employer super contribution is an extra super contribution the employee has been able to influence — for example, one they set up under a salary sacrifice arrangement, an annual bonus they directed into super, or an increased super amount they negotiated as part of their salary package.

The key idea is influence. If the employee has some say over the amount, it is reportable. This is why the compulsory super guarantee is not reportable in this way — the employee has no influence over it, because the law sets it. The ATO is clear that ordinary super guarantee amounts should not be included as reportable employer super contributions. The same goes for extra super an employer must pay under an award or agreement where the employee has no say over the amount.

These reportable amounts are recorded against the employee separately from their normal super, so the ATO can use them in the income tests.

For accountants & bookkeepers

In Single Touch Payroll reporting, salary-sacrificed super and reportable employer super contributions are related but are not the same field, and are used for different purposes. Some employer contributions are reportable without being salary sacrifice. The ATO notes a common error is including compulsory super guarantee (or award super the employee can't influence) as reportable — which overstates the figure on the employee's income statement. Keep the ordinary guarantee separate from anything the employee could influence.

Example¶

Sam earns a wage and receives the compulsory super guarantee on it. Sam also arranges a salary sacrifice: each pay, an agreed extra amount goes into super instead of into Sam's bank account. That extra amount is a reportable employer super contribution, because Sam chose to set it up. It is recorded separately from the ordinary super guarantee. The compulsory super guarantee on Sam's wage stays out of the reportable figure, because Sam has no say over it.

Common mistakes¶

Including the ordinary super guarantee in the reportable figure — only the extra, influenced amount is reportable.
Treating award or agreement super the employee can't influence as reportable.
Forgetting to record salary-sacrificed super as a separate amount.
Assuming "reportable" means the employee is doing something wrong — it simply means the amount is counted in their income tests.

How this works in myaccountant¶

In the app — when you set up a salary sacrifice to super for an employee, myaccountant records it separately from their ordinary super guarantee, and reports the reportable employer super contribution amount as part of your payroll reporting. The compulsory super guarantee is kept out of that reportable figure, so the two are not mixed together.

Key points¶

A reportable employer super contribution is extra super the employee can influence.
The most common example is salary sacrifice to super.
These amounts are reported separately because they count in the ATO's income tests.
The compulsory super guarantee is not reportable in this way.
Award or agreement super the employee can't influence is not reportable either.
Keeping the two apart keeps the employee's records correct.

Learn next¶

General information only — not tax, super or financial advice.

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