Reportable superannuation contributions are extra superannuation payments made by an employer at the request of an employee, over and above the normal super guarantee (SG) contribution, which is 11% from 1 July 2023 and gradually rising to 12% by 1 July 2025. These contributions are classified as concessional contributions and are taxed at the super contributions tax rate of 15%. The ATO uses reportable super contributions to calculate a range of thresholds, tax concessions, deductions, levies, and Centrelink benefits. There are two types of reportable superannuation contributions: reportable employer super contributions (RESC) and reportable personal concessional contributions.

The following are examples of reportable employer super contributions:

• Salary sacrifice
• Individual salary package with extra super
• "Just send it to super" - where an employee asks payroll to do this with a windfall such as a bonus
• Extra super for all employees with no employee opt-out

The following are examples of non-reportable employer super contributions:

• Super guarantee contributions
• Contributions made under a collectively negotiated industrial agreement
• Contributions made under the rules of a super fund
• Contributions made under federal, state, or territory law

It is important to note that reportable employer super contributions are not included in an employees assessable income and do not affect the way employers calculate super contributions for their employees.