Example: Matching super contributions

During the 2014–15 income year, Rodger's employer is required under an industrial agreement to make an additional employer contribution.

The agreement allows Rodger to elect to contribute 0%, 5% or 8% of his salary as a personal after-tax contribution. Rodger's employer is required to contribute 9.5%, 11.5% or 13% respectively, based on Rodger's election. Rodger elects to contribute 8% as a personal after-tax contribution. His employer contributes 13% super as the employer contribution.

None of the amounts the employer contributes are reportable employer super contributions. This is because the additional employer contributions are required by the industrial agreement.

Additionally, none of Rodger's personal after-tax super contributions are reportable employer super contributions. These amounts are already included in Rodger's assessable income.