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Superannuation

Payroll tax

All contributions to superannuation you make on behalf of an employee are liable for payroll tax.

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.

Note: any contributions made by an employee into a fund administered by the employer out of their own Pay-As-You-Go (PAYG) post tax pay are not liable as they are not contributions made by you.

Last updated: 7 July 2016