Single Touch Payroll (STP) - Superannuation SGC

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).

https://www.ato.gov.au/business/super-for-employers/in-detail/salary-sacrifice/reportable-employer-super-contributions---for-employers/?anchor=Workingoutifcontributionsarereportable#Workingoutifcontributionsarereportable

Also See: salary sacrifice contributions.