Example: Choosing to pay extra super

During the 2014–15 income year, Bertil’s employer must make super contributions for him equal to 9.5% of his salary. Bertil can choose to have his employer contribute between 1% and 5% extra from his pre-tax income to his super fund.

Bertil completes an electronic form for his employer to contribute an extra 5%. The extra 5% is a reportable employer super contribution that Bertil’s employer must report on his payment summary.