Reportable Superannuation Contributions: What They Mean for Your Tax Return
Reportable superannuation contributions are extra super amounts, most commonly salary sacrifice, that are not part of your taxable income but are still added back by the ATO to test things like your Medicare levy surcharge and HELP repayments. If you salary sacrifice or claim a deduction for personal super contributions, this figure applies to you.
What Are Reportable Superannuation Contributions?
Reportable superannuation contributions are super contributions that sit outside your taxable income but are still counted by the ATO when it checks certain tax thresholds. They come from two sources: reportable employer super contributions, most often salary sacrifice, and personal super contributions you claim as a tax deduction. The compulsory super guarantee your employer pays regardless of any arrangement you have with them is never a reportable super contribution.
What Counts as a Reportable Super Contribution?
Not every dollar that goes into your super fund is a reportable superannuation contribution. The table below shows how the ATO treats the most common situations.
Contribution type | Reportable super contribution? |
Compulsory super guarantee paid by your employer | No, this is never reportable |
Salary sacrificed super you arranged with your employer | Yes, a reportable employer contribution |
Personal super contribution you claim as a tax deduction | Yes, a personal deductible contribution |
Personal super contribution you do not claim a deduction for | No |
Extra employer contributions you did not influence | No |
Where Do Reportable Super Contributions Show Up?
Reportable employer super contributions are shown on your income statement in ATO online services, or on a payment summary if your employer still issues one. Personal deductible contributions are reported to the ATO by your super fund once you lodge a notice of intent to claim a deduction, and are then pre-filled into your online tax return. Either way, you are responsible for declaring reportable super contributions yourself. This matters because the ATO does not tax these amounts again as income, it simply adds them back to work out whether you fall under or over certain thresholds.
What Are Reportable Super Contributions Used For?
Reportable superannuation contributions are added back to your taxable income to work out several tests and thresholds, even though they are not taxed as income in your own hands.
Test or threshold | How reportable super contributions are used |
Medicare levy surcharge | Added to taxable income to check if you are over the surcharge thresholds |
HELP and SFSS compulsory repayments | Added to taxable income to work out your repayment income |
Super co-contribution | Added back because this income test does not allow for super deductions |
Low income super tax offset | Added back when checking the income threshold |
Seniors, pensioners, zone and invalid carer tax offsets | Added back for each of these income tests |
How Tax Falcon Helps With Reportable Super Contributions
Tax Falcon's ATO pre-fill connects directly to the ATO and pulls your income statement data straight into your return, so a reportable employer super contribution your employer has already reported, such as salary sacrifice, is brought across automatically rather than left for you to track down. A certified tax agent then reviews every return before it is lodged, which matters here because reportable super contributions are an easy figure to miss or accidentally duplicate if you are preparing a return without that extra check. You can start your tax return with Tax Falcon once your income statement is ready.
How Does Salary Sacrifice Affect Your Contributions Cap?
Reportable employer super contributions such as salary sacrifice count toward your concessional contributions cap, alongside your employer's compulsory super guarantee. Going over the cap in a financial year means the excess is generally taxed at your marginal rate instead of the concessional 15% rate inside your fund, and if your income plus concessional contributions together pass $250,000 you may also face Division 293 tax.
Financial year | Concessional contributions cap |
2025-26 (1 July 2024 to 30 June 2026) | $30,000 |
2026-27 (from 1 July 2026) | $32,500 |
See how the concessional cap interacts with higher incomes in our Division 293 tax guide, or read our full salary sacrifice guide for how the arrangement itself works.
Frequently Asked Questions
What is a reportable superannuation contribution?
A reportable superannuation contribution is a super contribution that is not part of your taxable income but is still added back by the ATO to test things like the Medicare levy surcharge. It covers reportable employer contributions, most commonly salary sacrifice, and personal contributions you claim as a tax deduction.
Does salary sacrifice count as a reportable super contribution?
Yes. Salary sacrificed super is classified as a reportable employer super contribution because you influenced the amount your employer contributed. It is shown separately on your income statement from your compulsory super guarantee.
Where do I find my reportable super contributions amount?
Reportable employer super contributions appear on your income statement in ATO online services through myGov, or on a payment summary from your employer. Personal deductible contributions are reported by your super fund and pre-filled into your tax return.
Do reportable super contributions affect the Medicare levy surcharge?
Yes. The ATO adds your reportable superannuation contributions back to your taxable income when working out whether you are over the Medicare levy surcharge income thresholds, even though the contributions themselves are not taxed as income.
Does the compulsory super guarantee count as a reportable contribution?
No. The compulsory super guarantee your employer must pay regardless of any arrangement with you is never a reportable superannuation contribution. Only amounts you influenced, such as salary sacrifice, or personal contributions you claim a deduction for, count.
Source: Australian Taxation Office, Options for adding to your super (reportable super contributions), and Growing your super: caps, limits and tax on super contributions, ato.gov.au.
