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  • Contributions from after-tax income

    If your employee makes super contributions from their after-tax (net) income, these are considered the employee's personal super contributions and are not reportable employer super contributions. This is the case even if you deduct the amounts from your employee's take-home pay and forward the amount to their super fund on their behalf.

    Example: Contributions from after-tax income

    Jo asks her employer to pay $50 a fortnight to her super fund from her after-tax pay to increase her super savings.

    Although Jo has directly influenced the amount of super paid on her behalf, the additional $50 is not a reportable employer super contribution because it comes from Jo's after-tax income. The $50 payments are Jo's personal (member) contributions and are part of her assessable income.

    End of example

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      Last modified: 29 Oct 2019QC 21716