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  • Super guarantee contributions

    Compulsory contributions that you must make for your employee under super guarantee law are not reportable employer super contributions.

    Example: super guarantee contributions

    Under super guarantee law, Anthony's employer contributes 9.5% of his ordinary time earnings to his industry super fund. (Anthony's ordinary time earnings equal his salary.)

    His employer does not report these payments on Anthony's payment summary.

    End of example

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      Last modified: 27 Jul 2016QC 21716