Loading
This thread is archived and the information may not be up-to-date. You can't reply to this thread.
S_W(Enthusiast)Enthusiast
22 Feb 2022

What is Employer Superannuation Contribution liability mean on the Income Statement? Does it include salary sacrifice, extra employer contribution that are reported as "Reportable Employer Superannuation Contribution"?


If an employer paid 14% super (10% Super Guarantee and 4% extra super contribution), should the total 14% super be included in the "Employer Superannuation Contribution liability" and the 4% also reported again as "Reportable Employer Superannuation Contribution"on the Income Statement?

561 views
1 replies
561 views
1 replies

Most helpful response

Most helpful reply

CaroATO(Community Support)Community Support
23 Feb 2022

Hi @S_W,


The rules of reporting through STP include your employer super liability amounts. You can read further on this from the weblink.


You can also check super for employers to determine your obligations on how much to pay.


If you have other questions please let us know.

All replies

Featured articles

What you need to know about early release of super

10 Apr 2025 · 4 min read time

How do I transfer super into my spouse's super fund?

8 June 2023 · 2 min read time

Claiming your departing Australia superannuation payment (DASP) online

28 Aug 2025 · 5 min read time

Top liked users

  1. Bruce4Tax

    (Taxicorn)

    3245 likes

  2. Taxduck

    (Taxicorn)

    2035 likes

  3. PayrollDeanne

    (Taxicorn)

    804 likes

  4. YellowPotato

    (Taxicorn)

    513 likes

  5. knaresbro

    (Devotee)

    358 likes

Top contributors

  1. Bruce4Tax

    (Taxicorn)

    10370contributions

  2. Taxduck

    (Taxicorn)

    4721contributions

  3. PayrollDeanne

    (Taxicorn)

    2040contributions

  4. YellowPotato

    (Taxicorn)

    1325contributions

  5. YEP

    (Devotee)

    837contributions

Loading
What is Employer Superannuation contribution liabilty on Income Statement? | ATO Community