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  • How your employees are affected

    Reportable employer super contributions are not included in your employee's assessable income. However, these contributions are included in the income tests for a range of government benefits and obligations.

    What your employees need to do

    Your employees must include the reportable employer super contribution amount on their income tax returns.

    If they complete their return online and you've finalised your data through Single Touch Payroll or sent us your PAYG payment summary annual report, the information will be pre-filled on their income tax return. Otherwise they'll need to copy the amount to their income tax return.

    We'll calculate their entitlements by including the reportable employer super contribution in certain income tests.

    See also:

    Affected benefits and obligations

    Reportable employer super contributions are included in the income tests for:

    • some benefits and obligations administered by CentrelinkExternal Link and the Child Support AgencyExternal Link
    • the following benefits and obligations that we administer:
      • Medicare levy surcharge threshold calculation
      • Medicare levy surcharge (lump sum payment in arrears) tax offset
      • all dependant tax offsets
      • senior Australians tax offset
      • pensioner tax offset
      • mature age worker tax offset
      • spouse super contributions tax offset
      • entrepreneurs' tax offset
      • super co-contributions
      • deduction for personal super contributions
      • low income super contributions
      • Division 293 tax on contributions
      • Higher Education Loan Program and Student Financial Supplement Scheme repayments
      • tax concessions for certain employee share schemes
      • deductions for non-commercial losses.
      Last modified: 29 Oct 2019QC 21716