What are Reportable Employer Superannuation Contributions?

What’s the difference between a regular employer contribution to your super and a reportable one? We break down the small, but significant distinction.

Most workers are eligible for the super guarantee (SG), which means that employers must pay 9.5% of an employee’s earnings into their super account if they earn at least $450 before tax in a calendar month. This is considered a non-reportable contribution.

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What constitutes a ‘reportable’ contribution?

According to the Australian Taxation Office (ATO), ‘reportable’ employer contributions are super contributions made by your employer which:

  • were influenced by you in terms of their amount or rate (e.g. optional contributions made as part of a salary sacrifice arrangement)
  • are in some other way separate from and in addition to any compulsory contributions your employer must make

They’re called reportable because, at tax time, either you or your employer will need to report them to the ATO.

It’s worth noting the ATO’s advice that reportable employer contributions are one of the two main types of reportable super contributions. As outlined by the ATO, your total reportable super contributions will be the sum of:

  • any personal contributions you have made during the financial year which are tax-deductible
  • any reportable employer super contributions your employer makes for you

The ATO advises that any non-concessional (after-tax) contributions you make are not reportable because that money has already been subject to tax – as opposed to concessional contributions such as salary sacrifices, which are pre-tax; you can read more about the two types of contributions here.

Reportable super contributions are taken into account by the ATO when calculating the income tests for some tax offsets, deductions, concessions, the Medicare levy surcharge, and certain government benefits including some Centrelink payments.

Looking to compare superannuation funds? The following table contains a snapshot of some of the products rated by Canstar, based on someone aged 40-49 with a balance of $100k-$250k. This table has been sorted by Star Rating (highest to lowest), and then by provider name (a-z). Please note that the performance information shown in the table is for the investment option used by Canstar in rating of the superannuation product. Check upfront with the provider and read the PDS to confirm whether a particular super fund and investment option meet your needs, before deciding to commit to them.

To view and compare all super funds rated by Canstar, use our comparison tool:

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What are and aren’t reportable contributions?

The following table lays out what kinds of super contributions generally are and aren’t considered to be reportable:

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, if you requested an annual bonus to be paid into your super). Compulsory super contributions required by the governing rules of a super fund or required by an Australian federal, 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.

Source: ATO

If you’re looking for a super fund suited to you and your personal circumstances, you can compare a range of providers and funds with Canstar. Consider carefully weighing up your options and seeking out advice from an expert if you need it before making any important decisions about how and where your super is invested.

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