Employer guide for reportable employer super contributions

Contributions made under industrial agreements

The super contributions you make for an employee are not reportable employer superannuation contributions if both of the following apply:

• you make the contributions to meet the terms of an industrial agreement, and
• the employee did not, or could not, directly influence the terms of the agreement.

Example:

Amanda operates a business and employs 20 workers. Under their industrial agreement, Amanda must contribute 10% of her employees' ordinary time earnings to a super fund.

Apart from voting on the agreement, Amanda's employees have no influence over the amount of super she contributes. This means that the super contributions Amanda makes for her workers are not reportable employer superannuation contributions.

Sections within What are not reportable employer superannuation contributions?

• Compulsory contributions
• Contributions from your employee's after-tax income
• Contributions made under industrial agreements
• Contributions made under a fund's rules or under a law
• Contributions made to a defined benefit fund
• Making extra payments for administrative simplicity
• Making extra contributions where you can show your employee had no influence
• Matching employee superannuation contributions under an Australian law