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.

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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.

If you’re comparing Superannuation funds, the comparison table below displays some of the products currently available on Canstar’s database for Australians aged 30-39 with a balance of up to $55,000, sorted by Star Rating (highest to lowest), followed by company name (alphabetical). Use Canstar’s superannuation comparison selector to view a wider range of super funds.

Fee, performance and asset allocation information shown in the table above have been determined according to the investment profile in the Canstar Superannuation Star Ratings methodology that matches the age group you selected.

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