Employer superannuation contributions

Taxable employer superannuation contributions

The definition of wages includes all employer funded (before income tax) superannuation contributions in taxable wages.

Superannuation subject to payroll tax includes employer contributions paid or payable:

  • to superannuation funds within the meaning of the Superannuation Industry (Supervision) Act 1993 (Cth),
  • as a superannuation guarantee charge within the meaning of the Superannuation Guarantee (Administration) Act 1992 (Cth),
  • to the Superannuation Holding Accounts special account (formerly known as Superannuation Holding Accounts Reserve) within the meaning of the Small Superannuation Accounts Act 1995 (Cth),
  • to a retirement savings account within the meaning of the Retirement Savings Accounts Act 1997 (Cth), and
  • as top-up payments to any other form of superannuation fund or scheme, including payments to or in relation to unfunded or partly-funded superannuation schemes.

Taxable superannuation payments include payments paid in relation to both employees and deemed employees (e.g. certain contractors).

From 1 July 2007, the value of any non-monetary employer-funded superannuation contribution is taxable for payroll tax purposes.

An exception applies to contributions made on behalf of those employees whose wages are not taxable (i.e. maternity and adoption leave).


If you need further information on this topic, please contact our payroll tax enquiry service on 13 21 61.