Employer guide for reportable employer super contributions

About this guide

As an employer, this guide will help you to work out how much of the superannuation contributions you make for your employees are reportable employer superannuation contributions and how to keep appropriate records of those contributions.

Reportable employer superannuation contributions are those you make on behalf of an employee, such as salary sacrifice contributions, or extra super contributions. Contributions not regarded as reportable employer superannuation contributions are super guarantee contributions or contributions you make under a collectively negotiated industrial agreement. Reportable employer superannuation contributions can affect your employees' tax liability and their access to a wide range of government benefits.

This guide will also help you to determine:

• if the extra employer contributions are employee influenced
• which of an employee earnings you should use when calculating your compulsory contributions for that employee
• what to do if you make employer contributions in excess of your compulsory contributions (for administrative simplicity or where you can show that the employee did not, or could not, influence the extra contributions you made for them).

Some technical terms in this guide may be new to you. They are shown in bold when first used, and are explained in the list of definitions.