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IT2 Reportable employer superannuation contributions

Complete IT2 to include any reportable employer superannuation contributions you received.

Last updated 25 May 2022

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

No

Write 0 at T item IT2, then go to question IT3 Tax-free government pensions or benefits 2022, or return to main menu Individual tax return instructions 2022.

Yes

Read on.

Answering this question

You will need each:

  • income statement
  • PAYG payment summary – individual non-business
  • PAYG payment summary – foreign employment
  • PAYG payment summary – business and personal services income

you received that shows an amount of reportable employer superannuation contributions.

Reportable employer superannuation contributions are additional to the compulsory contributions your employer must make. An example of a reportable employer superannuation contribution is a contribution made on your behalf under a salary sacrifice arrangement. For more information, see the Guide for employees and self-employed – reportable superannuation contributions.

If your payment summary or income statement shows a reportable employer superannuation contributions amount and you did not get your employer to make superannuation contributions in addition to their compulsory superannuation contributions, you should contact your employer before lodging your return to check that the figure is correct.

If your employer has incorrectly calculated the reportable employer superannuation contributions amount, ask them to provide you with a revised payment summary or income statement showing the correct amount.

Completing your tax return

Step 1

Add up the reportable employer superannuation contributions amounts shown on your:

  • payment summaries
  • income statements.

Step 2

Write the total at T item IT2.

Where to go next

QC67759