Super funds and tax
Information about employer superannuation contributions, personal contributions and tax
Employer Superannuation contributions
Unless a specific enterprise agreement or award states otherwise, employers are required to pay a set rate of superannuation into each employee's super fund.
The rate is 10.00% of the employee's income and is set to increase gradually over the next few years.
For super purposes, 'income' includes regular wage, shift loading and some allowances but not overtime payments. However, overtime that is regularly rostered is included as income.Back to top
Salary Sacrifice (reportable super)
Employees can request to deduct extra super from their pre-tax income, and pay it into their super fund. This is called salary sacrifice and it gives the employee tax and retirement income benefits.Back to top
Tax deducted from your Pay
The ATO provides tax tables to assist you to understand how much to tax is withheld from your pay.