Under STP, Superannuation Guarantee Contribution payments are reported to the ATO.
There are several ways you may report SCG:
1. Payments made to employees and withheld
2. Dividends for superannuation
An example of a superannuation dividend entry:
Note: Although, a superannuation dividends may have components that are not SGC related, all super dividends are reported to the ATO.
Note: Voluntary post-tax super contributions deducted by employers on behalf of employees are not reported by the employer as part of STP (or payment summaries).
Also See: salary sacrifice contributions.