The ATO requires that some superannuation contributions that exceed the superannuation guarantee amount (for example, salary sacrifice and some salary packaged amounts), be reported on payment summaries. These reportable contributions need be set up as separate superannuation payroll categories, so that they are easily reported when preparing payment summaries and the electronic EMPDUPE file you send to the ATO.

For more information about how to create and edit payroll categories, see:

When you prepare payment summaries, you need to select the superannuation payroll categories that are reportable. For more information about preparing payment summaries, see Prepare payment summaries.

For detailed information about Reportable Employer Super Contributions, contact the ATO or your accountant.