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titleSuperannuation

An ATO reporting category is required for each Contribution type:

ATO reporting category (Phase 1)ATO reporting category (Phase 2)More information

Superannuation Guarantee

Superannuation Guarantee

This information is reported to the ATO to ensure that employee super funds are receiving the correct amounts.

 

Superannuation Guarantee and RESC Image Modified

Use this to assign superannuation guarantee payroll categories where

contributions are

the super guarantee contribution is above the mandatory 10%, and the

portion above 10% is reportable according to the ATO guidelines)

higher rate has been influenced by the employee.

Check the ATO guidelines for clarification.

Reportable Employer Super ContributionsN/A

STP Phase 1 only

This was used to assign superannuation payroll categories which handled 'reportable' superannuation payments (as classified by the ATO guidelines).

Note that this option only appeared for Employer Additional (expense) and Salary Sacrifice (deduction) contribution types.

 

Salary Sacrifice and RESC Image Modified

Use this to assign salary sacrifice super payroll categories. These are classified by the ATO as reportable employer super contributions (RESC)).
UI Expand
titleDeductions
ATO reporting category (Phase 1)ATO reporting category (Phase 2)DescriptionATO reference

Deduction - Work Place Giving

Deduction - Work Place GivingAssign payroll categories that are donations made under a workplace giving arrangement.Workplace giving programs

Deduction - Union/Professional Assoc Fees

Deduction - Union/Professional Assoc Fees

This might include payroll categories for:

  • union fees
  • memberships to professional associations.
Union fees, subscriptions to associations and bargaining agents fees
ETP - Tax WithholdingETP - Tax WithholdingUse this reporting category when an ETP has been made to an employee.Taxation of termination payments
 

Salary sacrifice - other employee benefits

For deductions that are for benefits from an effective salary sacrifice arrangement, including those exempt from FBT.Salary sacrifice arrangements
Not Reportable 

All other deductions are usually considered not reportable. This includes payroll categories like loan or car payments. This is because they may not need to be itemised on an employee's tax return.

If you're not sure if a deduction is reportable, check with your accounting advisor or the ATO.

 

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