Employer guide for reportable employer super contributions

What your employees need to do

Your employees must copy the reportable employer superannuation contribution amounts from their payment summary to their income tax return. We will calculate their entitlements by including the reportable employer superannuation contribution in certain income tests.

From 1 July 2009, your employees may need to review their entitlement to the range of benefits and obligations listed above to see if they are still eligible for these entitlements.

Your employees may need to provide new withholding declarations to ensure that amounts of tax withheld from their salary or wages and other income during the income year best meet their expected tax liability, taking into account the changes to income tests.

As reportable employer superannuation contributions may affect employee obligations and entitlements, we recommend you discuss these contributions with your employees.

For more information for your employee, see Guide for employees and self employed - Reportable super contributions - income tests.

Sections within How your employees are affected

• What your employees need to do
• Examples of how benefits and obligations are affected