Salary sacrificing super - information for employers

Can I continue to make super guarantee payments based on my employee's pre-salary sacrifice salary amount?

The minimum amount of super guarantee you are required to pay is 9% of an employee's ordinary time earnings, up to the maximum contribution base. However, you can make voluntary employer contributions (and claim a tax deduction for them) of more than the super guarantee amount.

If you or your employee would like super guarantee payments to be made based on their earnings before salary sacrificing, you will need to negotiate this as part of the salary agreement or employment contract. Under the super guarantee law, however, you are not required to contribute more than the minimum legislated amount.

Example 4 - continued from example 3

Zoë and her employer agree as part of her salary sacrifice arrangement that, in addition to the $10,000 she plans to salary sacrifice into her super fund, her employer will also make an additional contribution of $4,050. This contribution is the super guarantee amount Zoë's employer would have been required to pay, based on Zoë's pre-sacrifice salary of $45,000.