In order to report RESC (Reportable Employer Super Contributions) on payment summaries these amounts and Super Guarantee
must be separated in the payroll system prior to the first pay run in the new financial year.

If these are currently combined then a new payroll code must be established and amounts split on affected employees.

Note that the "capacity to influence" by the employee is central as to whether super contributions are reportable or not. Examples are given in the Reportable Employer Super Guide.



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For more information on National Payroll Systems, please visit www.nationalpayroll.com.au

 

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