Duplicate super contributions¶

A duplicate super contribution is when the same super amount for the same employee ends up paid twice. It usually happens by accident, and it is one of the more common things you will find when you check your super against your records.

The good news is that a duplicate is usually easy to spot and there is a clear way to sort it out. This lesson shows you how it happens, how to catch it, and what to do next.

In one line

A duplicate is the same super amount paid twice — spot it when you reconcile, then contact the fund or clearing house to sort out the extra payment.

Why this matters¶

Paying an employee's super twice means money has left your account that did not need to. Catching a duplicate early, and keeping clear records of what happened, makes it far easier to recover or account for the extra amount and to keep your books tidy.

What you will learn¶

How a super amount can be paid twice
How to spot a duplicate when you reconcile
How to resolve a duplicate by contacting the fund or clearing house

Understanding the concept¶

Super is only counted as paid when the employee's super fund receives it — not when you press pay, and not when a clearing house receives it from you. A clearing house is a service that takes one payment from you and passes the money on to each employee's fund.

A duplicate usually happens in one of two ways:

A re-sent payment. A super payment looked like it had failed, so it was sent again — but the first one had actually gone through. Now two payments have landed.
A manual payment plus an automated one. Someone paid an amount by hand, and an automated or scheduled payment covered the same amount as well.

In both cases the fund ends up receiving the same amount twice for the same period.

For accountants & bookkeepers

The ATO explains that if you have overpaid super, you generally contact the employee's fund to ask about a refund of the overpayment, and each fund has its own process. A genuine overpayment is handled between you and the fund. Keep in mind super records must be kept for 5 years from the date of the contribution, so a clear trail of the original payment, the duplicate, and any refund is important.

Example¶

Sam does the books for a small cafe. When reconciling the bank account, Sam notices two super payments of the same amount for the same employee, a few days apart. Checking the payroll records, Sam sees the first payment had actually succeeded — but a staff member thought it had failed and sent it again. Sam contacts the fund, explains that the same amount was paid twice, and asks about the fund's process for the extra payment. Sam keeps a note of both payments and the fund's reply on file.

Common mistakes¶

Re-sending a payment before confirming the first one really failed.
Running a manual payment and an automated one for the same period.
Assuming a duplicate will "sort itself out" — the extra money is with the fund until you raise it.
Not keeping records of the duplicate and any refund.

How this works in myaccountant¶

In the app — myaccountant records each super payment per employee, so when you reconcile you can see whether an amount has been paid once or twice for a period. If you spot the same amount landing twice, you have the details you need to contact the fund or clearing house and resolve it.

Key points¶

A duplicate is the same super amount paid twice for the same employee and period.
It often comes from re-sending a payment thought to have failed, or a manual plus an automated payment.
Super counts as paid only when the fund receives it.
Spot duplicates by reconciling your payments against your records.
To resolve one, contact the fund or clearing house; a genuine overpayment is handled between you and the fund.
Keep clear records of the payments and any refund.

Learn next¶

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

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