Reportable employer super contributions are:-

-    contributions made under a salary sacrifice agreement
-    additional amounts paid to an employee’s super fund – for example, an annual bonus paid to super
-    employee-negotiated increases in super contributions as a part of their salary package – for example, under individual employment contracts

Reportable employer super contributions are not:-

-    super guarantee contributions
-    compulsory super contributions required by the governing rules of a super fund or required by a state or territory law
-    employer super contributions made under a collectively negotiated industrial agreement

Reportable employer super contributions are not included in an employee’s assessable income; however:-

-    the employer must report them to the Australian Taxation Office as part of the annual payment summary reporting
-    the employee must report them to the Australian Taxation Office in their tax return