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Jemma_Blair(Initiate)Initiate
31 May 2026

I am seeking guidance regarding the STP reporting of salary sacrifice superannuation contributions processed through a third-party provider (Maxxia).

A small number of our employees (4 out of approximately 300) salary sacrifice amounts that include superannuation contributions, which are paid directly by the provider to the employees’ super funds. We receive reports identifying these as Reportable Employer Super Contributions (RESC).

While all contributions have been paid correctly to the super funds, these externally paid super amounts have not been included in our STP reporting due to payroll system limitations.

We have now advised these employees to cease contributing to super via the external provider, and going forward all salary sacrifice super will be processed directly through our payroll to ensure alignment with STP reporting.

We would appreciate advice on:

  1. Whether we are required to retrospectively update STP to include these RESC amounts for this whole FY
  2. Whether it is acceptable to leave the current year as-is (given contributions have been paid) and ensure correct reporting going forward (not through third party) but us directly each fortnightly payroll.
  3. The recommended approach to remain compliant without impacting payroll integrity

Thank you for your assistance.

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4 replies
38 views
4 replies

Most helpful response

Most helpful reply

PayrollDeanne(Taxicorn)Taxicorn
31 May 2026

G'day @Jemma_Blair 👋


The ATO STP2 Employer Guidance has all the answers you seek 🤓


For example:

Because payee data you report is YTD, you need only correct it in the next pay event you send, then keep it updated each pay or when you finalise at the EOFY, depending on the capabilities of your payroll product. 😉


Ensuring that salary sacrifice to super is identified and managed internally is the best practice to ensure correct super and reporting obligations. The outsourcing of the complexity of sacrifice for other employee benefits can continue as is.


Deanne

All replies

Most helpful reply

PayrollDeanne(Taxicorn)Taxicorn
31 May 2026

G'day @Jemma_Blair 👋


The ATO STP2 Employer Guidance has all the answers you seek 🤓


For example:

Because payee data you report is YTD, you need only correct it in the next pay event you send, then keep it updated each pay or when you finalise at the EOFY, depending on the capabilities of your payroll product. 😉


Ensuring that salary sacrifice to super is identified and managed internally is the best practice to ensure correct super and reporting obligations. The outsourcing of the complexity of sacrifice for other employee benefits can continue as is.


Deanne

Liked by Jemma_Blair
Jemma_Blair(Initiate)Initiate
10 June 2026

Hi,

Thank you for the guidance and resources provided — they have been very helpful.

We are currently experiencing some challenges with our payroll system in correctly reporting Reportable Employer Super Contributions (RESC) via STP. This is particularly affecting two employees who have since terminated, as our system does not natively support updating these amounts without significant manual adjustments to pay items.

We have also consulted with our payroll system provider, however this scenario is not something they have previously encountered and they have been unable to provide a clear solution.

Please note that all affected contributions have been paid correctly to the employees’ super funds via the third-party provider. Additionally, all remaining employees have now transitioned to salary sacrificing super directly through payroll to ensure compliant STP reporting going forward.

We would appreciate any guidance you can provide on:

  • The correct approach to reporting RESC in STP in this type of scenario
  • Recommended pay item configurations for compliant reporting, particularly where third-party arrangements were previously in place
  • Any alternative method for correcting STP reporting for terminated employees, if applicable

Thank you for your assistance.

PayrollDeanne(Taxicorn)Taxicorn
11 June 2026

@Jemma_Blair, perhaps consider these points:


  1. You can report RESC via Payment Summaries/PSAR. Do not include any other amounts that have been reported via STP2 (both forms feed the same place). That can even be manual paper forms, to meet your obligation. That option skips the system issues entirely 🤓
  2. Salary Sacrifice via 3rd Party Providers - as per the ATO STP2 Employer Guidance, you can report salary sacrifice to super (SS-S) as a positive amount and also, typically using a pay code that is a notional copy of that amount, to RESC as well. That's ongoing, each pay, if possible, else you can report RESC before you finalise at EOFY. For other aspects of SS to outsourced provider, the ATO STP2 Employer Guidance covers that too 🤓
  3. Terminated employees - correcting which amounts? RESC - payment summary/PSAR if RESC is not reported in STP2. If salary sacrifice amounts, how do you correct data now? More info please on the impediments you face here.

Deanne

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