Superannuation
All employer contributions made in respect of an employee are liable. These include contributions paid or payable:
to a superannuation fund
including the superannuation guarantee charge
to any provident or retirement fund or scheme
as salary sacrifice arrangements
as lump sums paid on behalf of a class of employees
as any other form of superannuation
to contractors under a relevant contract.
Any contributions made by an employee into a fund administered by the employer out of their own PAYG post tax pay are not liable as they are not contributions made by the employer.
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Last updated: 17-Jun-2011