If you can choose for your employer to make contributions to your super fund above their compulsory contributions, the extra amounts are reportable employer super contributions.
During the 2014–15 income year, Bertil’s employer must make super contributions for him equal to 9.5% of his salary. Bertil can choose to have his employer contribute between 1% and 5% extra from his pre-tax income to his super fund.
Bertil completes an electronic form for his employer to contribute an extra 5%. The extra 5% is a reportable employer super contribution that Bertil’s employer must report on his payment summary.
End of example