Saved on Dec 02, 2021
An ATO reporting category is required for each Contribution type:
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
the super guarantee contribution is above the mandatory 10%, and the
higher rate has been influenced by the employee.
Check the ATO guidelines for clarification.
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
Deduction - Work Place Giving
Deduction - Union/Professional Assoc Fees
This might include payroll categories for:
Salary sacrifice - other employee benefits
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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