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Not all super payments are the same

What are reportable employer super contributions?

A reportable super contribution is an extra superannuation payment requested by an employee and made by an employer, over and above the normal super guarantee (SG) contribution, which is 11% from 1 July 2023 and gradually rising to 12% by 1 July 2025.

The most common example of a reportable super contribution is salary sacrifice, but reportable contributions also include items like a request to have the individual’s next pay increase go into super.

What are the different reportable payments?

The following is a guide to the most common super payments, and whether or not they are classed as reportable contributions.

Type of super contribution Is it a reportable contribution payment?
Normal 11% employer SG payments No
Salary sacrifice Yes
Individual salary package with extra super Yes – but only the extra super
“Just send it to super” – where an employee asks payroll to do this with a windfall such as a bonus. Yes – but only the amount that’s in excess of regular super
Extra super for all employees with no employee opt-out No
Contributions from an employee’s after tax (non-concessional) income No

The ATO has more information on reportable super contributions.

Are reportable employer superannuation contributions assessable income?

No, reportable employer superannuation contributions are not assessable income for your employees. However, your employees must include these contributions in their income tax returns. There is no need for employees to include standard Super Guarantee contributions in their tax returns.

Why do reportable contributions matter?

Extra super contributions above the compulsory Super Guarantee can affect a whole range of ATO calculations for employees and the self-employed - especially in relation to income tests used to work out the Medicare levy, tax offsets and Higher Education Loan Program (HELP) repayments.

How do I report these super contributions?

At the end of each financial year, you include any reportable employer super contributions on the employee’s annual payment summary (also known as the Group Certificate).

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