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PayCompliance(Initiate)Initiate
1 June 2026

For STP2 reporting purposes, how is discretionary / additional employer super paid on pay elements / pay codes that are not Qualifying Earnings (QE) treated?


Example 1

  • Company Paid Parental Leave - where our policy provides for super to be paid outside of QE on this leave (and the super on this element isn't currently separated out from other super paid in the pay period). This leave is currently reported for STP2 as Paid Leave Type P i.e. not superable to the ATO when assessing for Payday super?

Example 2

  • Additional Overtime Hours - if company has decided to pay super on this OT pay type / code outside of QE (and the super on this element isn't currently separated out from other super paid in the pay period). This OT code is currently reported for STP2 as Overtime i.e. not superable to ATO when assessing for Payday super?

How are these mismatches corrected so that our STP2 data reported is correct for Payday super validation? And did the category for reporting super of 'Employer Additional' end when STP2 started, and if yes - what reporting process was it replaced with?


Thanks!

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PayCompliance(Initiate)Initiate
1 June 2026

Another example is:

Example 3 - Workers Compensation (where not worked) - Not QE and reported for STP2 as Leave Type W but some Awards require super to be paid (beyond SG QE).


How is the additional employer super on this pay element that isn't QE (and not separated out from other super in the pay period) reported - or how is the workers comp reported for STP2 differently (i.e. so it will match for payday super validation)

PayrollDeanne(Taxicorn)Taxicorn
1 June 2026

G'day @PayCompliance ๐Ÿ‘‹


The only field that is changing in STP2 for Payday Super is a new ADDITIONAL field to report YTD Qualifying Earnings. QE is legislated in the Superannuation Guarantee (Administration) Act 1992 from 1 July 2026. That is all that the ATO require you to report in QE in STP2 from 1 July 2026.


As is currently the case in STP2, as was the same case in STP, the Super Liability YTD amount can contain additional industrial super contributions. That means, because these amounts are not QE:

  • paid parental leave
  • overtime
  • workers' compensation

If your industrial instrument requires you to pay super contributions, then you may report the super on those non-QE amounts in Super Liability - as you have always been able (almost everyone does) to do in STP and STP2.


There was never any field in STP for "Employer Additional". Ever ๐Ÿค“


Employers report QE and SL from 1 July 2026.


When in doubt, refer to the ATO STP2 Employer Guidance on Super Liability ๐Ÿ˜‰


Now, when you say "how do you pay additional super", I assumed you meant "how do you report" because, of course, you calculate BOTH super guarantee (SGAA) and additional industrial super (industrial instruments) in payroll and report the total in super liability in STP2. Then you run your SuperStream file and it includes all types of super: employer contribution types and employee contribution types. This is how it has always worked and it's not changing for Payday Super ๐Ÿ™‚


Deanne

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