• A wide range of expertise

    Our clients include individuals, professionals and small, medium and family businesses.

  • See beyond the numbers
  • We have the experience

    TWF Partners has been in existence for over 30 years.

  • Turning your vision into value
  • Providing a range of services

    to help you meet your taxation, financial and corporate requirements.

What are Reportable Employer Superannuation Contributions?



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


Hot Issues


Taxation rulings and documentation search