Salary sacrificing super - information for employers

	For the 2009-10 financial year and all future years, if you make super contributions under a salary sacrifice arrangement or extra super contributions to a super fund for an employee, you may need to report those contributions on your employee's payment summary. For more information, refer to Reportable employer super contributions.
	A reference to a 'super fund' in this document will be taken to mean a 'complying super fund' unless otherwise specified.

Introduction

If you are considering offering salary sacrifice arrangements to your employees, you may wish to speak to a recognised tax adviser about the implications the arrangement may have for your business.