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IT2 Reportable employer superannuation contributions 2025

Complete question IT2 to include any reportable employer superannuation contributions you receive.

Last updated 26 May 2025

Things you need to know

Reportable employer superannuation (super) contributions are additional to the compulsory contributions your employer must make. An example of a reportable employer super contribution is a contribution made on your behalf under a salary sacrifice arrangement. For more information, see Reportable super contributions.

Did your employer make reportable employer super contributions on your behalf?

What you need to answer this question

You'll need each income statement, PAYG payment summary – individual non-business, PAYG payment summary – foreign employment and PAYG payment summary – business and personal services income that shows an amount of reportable employer superannuation contributions.

If your income statement or payment summary shows a reportable employer super contributions amount, and you didn't ask your employer to make additional contributions, contact them to check the amount before lodging your tax return.

Ask your employer to provide you with a revised income statement or payment summary if they have incorrectly calculated the reportable employer super contributions amount.

Completing your tax return

To complete this question, follow the steps.

Step 1

Add up the reportable employer super contributions amounts on your:

  • payment summaries
  • income statements.

Step 2

Write the total at question IT2 – label T.

Where to go next

QC104139