Reportable employer super contributions

Reportable employer super contributions are contributions your employer makes for you, where:

• you influenced the amount or rate of super your employer contributes
• the contributions are additional to the compulsory contributions your employer must make under any of the following    
  • super guarantee law
  • an industrial agreement
  • the trust deed or governing rules of a super fund
  • a federal, state or territory law.
   

Remember:

• extra super contributions your employer makes for you under a salary sacrifice arrangement are reportable employer super contributions
• contributions you make from your after-tax income are not reportable employer super contributions.

If your employer makes reportable employer super contributions for your benefit, they must include the total amount of these contributions on your payment summary. You must include this amount on your tax return at T item IT2. We use this to calculate your total reportable super contributions for the income year.