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What are reportable superannuation contributions?

Updated on 17 January 2024

4 minute read

Income tests for Centrelink benefits and things like the Medicare levy surcharge and private health rebates include reportable super contributions. So, they could impact your finances. But what are they? Let's look at how they work and what you need to do at tax time.

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What are reportable super contributions?

Reportable superannuation contributions are used by the ATO and Services Australia to calculate a range of limits, tax concessions, deductions, levies, and Centrelink benefits.

There are 2 types of reportable superannuation contributions:
  • Reportable personal concessional contributions
  • Reportable employer super contributions

Your reportable super contributions can be one or the other, or a combination of both types.

What are reportable personal concessional contributions?

Money added to your super before it’s taxed is called concessional contributions.

But reportable personal concessional contributions are where you pay money to your super after tax and then claim a tax deduction for it. By doing this, they're treated as concessional contributions.

If you add extra to your super after-tax and don't claim a tax deduction on it, it's not a reportable contribution.

What are reportable employer superannuation contributions?

As the name suggests, these are contributions your employer makes into your super for you. They don't include mandatory super guarantee (SG) payments.

Types of reportable employer super contributions include:
  • Extra employer contributions above the SG contribution rate of 11% (check our list below for details)
  • Salary sacrifice contributions
  • Bonuses, lump sums and other employment payments sent straight to your super
  • Higher super contributions you've negotiated as part of your salary package.

What’s the difference between reportable and non-reportable super contributions?

Let's take a look at contributions you report and those that are not reportable. Keep in mind, you don't have to report any non-concessional contributions (after tax) since that money's already been taxed.

Reportable super contributions:

  • Additional contributions as part of your salary package

  • Salary sacrifice contributions/salary packaged super contributions

  • Bonuses, lump sums and other employment payments directed to super

Non-reportable super contributions:

  • Super guarantee contributions

  • Contributions made under collectively negotiated industrial agreements

  • Matching contributions under a collective agreement

  • Contributions that must be made by law or under super fund rules

  • Extra contributions you don't have any control over, such as super that's added to make administration easier or as agreed employer policy

  • Contributions from your after-tax income

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Learn more about ways to grow your super and how to get the most out of your contributions. It's never too early to start planning for life after work.

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What does reportable superannuation contributions mean for me?

Your reportable super contributions can affect a range of government benefits, concessions, and taxes.

Why? Because they're used to work out if you meet the various income tests.

You need to add in reportable super contributions when applying for assessments including:

  • Super benefits and taxes

    Such as the spouse contribution tax offset or the government co-contribution.

  • Government benefits

    Such as family tax benefits, parental leave, childcare subsidies, and health care cards.

  • Other offsets and levies

    Including seniors and pensioners tax offset, Medicare levy surcharge, and your private health rebate.

How to report super contributions

For reportable employer super contributions:

Your employer must add the amount on your payment summary at tax time. You then need to include this on your tax return (but you won’t be charged tax on it).

For reportable personal concessional contributions:

If you claim a tax deduction for your personal contributions on your tax return, this will be counted as reportable personal concessional contributions.

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It's easy to check your contributions or add to your super. Simply log in to Member Online or download the Australian Retirement Trust app.

FAQs about reportable superannuation contributions

Some family benefits and concessions are based on the income of both you and your spouse. Things like parenting payments and Austudy payments.

The income tests for these include reportable superannuation contributions. So, you'll need to tell Centrelink about your spouse’s reportable super contributions as well as your own.

Yes, salary sacrifice is a type of reportable employer super contribution.

You'll need to add all your salary sacrifice payments to your reportable contributions on your tax return.

Reportable employer super contributions aren't part of your assessable income. So, you can't claim a tax deduction for them.

The ATO treats all types of reportable super contributions as concessional contributions (before tax). That means they get taxed the same as your super – 15%.

If your income plus super is over $250,000 a year, the ATO may add an extra 15% to some or all of your super contributions.

To sum it up:

  • Reportable super contributions are extra payments to your super above compulsory contributions.
  • The government uses them to work out various concessions and tax offsets such as private health and parental leave.
  • If your employer pays extra to your super, you may need to report it to the ATO as reportable employer super contributions.
  • If you claim a tax deduction on after-tax contributions, you'll need to report it to the ATO as reportable personal concessional contributions.

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