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?
- No – Write 0 (zero) at question IT2 – label T, then go to question IT3 Tax-free government pensions or benefits 2025.
- Yes – Read on.
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
- Go to question IT3 Tax-free government pensions or benefits 2025.
- Return to main menu Individual tax return instructions 2025.
- Go back to question IT1 Total reportable fringe benefits amounts 2025.