Reportable employer super contributions

Reportable employer super contributions are contributions your employer makes for you, where:

  • you influenced the amount or rate of super your employer contributes
  • the contributions are additional to the compulsory contributions your employer must make under any of the following
    • super guarantee law
    • an industrial agreement
    • the trust deed or governing rules of a super fund
    • a federal, state or territory law.

What are reportable employer super contributions?

What are not reportable employer super contributions?

Contributions made under a salary sacrifice agreement.

All super guarantee contributions.

Additional amounts paid to your super fund (for example, you directed an annual bonus be paid to super).

Compulsory super contributions required by the governing rules of a super fund or required by an Australian Government, state or territory law.

An increased super contribution as a part of your negotiated salary package (for example, under individual employment contracts).

Employer super contributions made under a collectively negotiated industrial agreement.


  • extra super contributions your employer makes for you under a salary sacrifice arrangement are reportable employer super contributions
  • contributions you make from your after-tax income are not reportable employer super contributions.

If your employer makes reportable employer super contributions for your benefit, they must include the total amount of these contributions on your payment summary. You must include this amount on your tax return at T item IT2. We use it to calculate your total reportable super contributions for the income year.

    Last modified: 01 Sep 2016QC 22119