You may have noticed additional reporting requirements on your employees PAYGW Summaries for the year ended 30 June 2010. One area to focus on is the need to report additional super contributions:

What are reportable employer superannuation contributions?

Reportable employer superannuation contributions are those contributions you make for an employee where all of the following apply:

• your employee influenced the rate or amount of super you contribute for them
• the contributions are additional to the compulsory contributions you must make under any of the following:

        1. the superannuation guarantee law
        2. an industrial agreement
        3. the trust deed or governing rules of a super fund
        4. a federal, state or territory law.

A full guide is available at:
http://www.ato.gov.au/businesses/content.asp?doc=/content/00189411.htm

Regards, The team at BDH & Co.