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Superannuation for employers

Reportable employer super contributions - for employers
If you make extra super contributions for an employee – for example, under a salary sacrifice arrangement – you may need to report those extra contributions on your employee's annual payment summary.
Setting up super
Employees who are eligible for super may also be eligible to choose the fund you pay it to. You must give these employees the opportunity to nominate their chosen super fund.
Super for employers
Under the superannuation guarantee law you must pay super contributions for your eligible employees, at a minimum rate of 9% of their ordinary time earnings, so they can enjoy the benefits of super in their retirement.