From the ATO - Incorrect reportable employer super contributions on payment summaries

28-Jun-2011 A reminder about incorrect amounts included in reportable employer super contributions on payment summaries.

If you incorrectly included compulsory amounts such as super guarantee or award super contributions in a payment summary you have already issued to an employee, you need to notify the employee and issue an amended payment summary. If your payment summary annual report has already been lodged with the ATO you will need to lodge an amended annual report.
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