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Reportable super contributions

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 9.5% super guarantee (SG) contribution. The most common example 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 9.5% 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. 

Example:
Joe earns $100,000 per year with $12,000 going to super under an individual agreement.
Under the Super Guarantee, Joe’s employer must pay $9,500 (ie $100,000 x 9.5%)
Joe receives an extra $2,500 super per year (i.e. $12,000 - $9,500)
This extra $2,500 is the reportable super contribution. It’s listed separately on Joe’s group certificate and is needed for Joe’s tax return.

  • 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).

  • Who is TWUSUPER?

    TWUSUPER is the Industry SuperFund for people in transport and logistics - the people who keep Australia moving. We exist only to benefit our members, and have been helping employers manage employee super since 1984. We currently manage over $5 billion.

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