Reportable employer superannuation contributions
Get reportable employer super contributions right, so the correct amounts reach the ATO each pay run.
Written by Naomi Lai— Small business & finance writer. Read Naomi's full bio
Published Thursday 9 July 2026
Table of contents
Key takeaways
- Reportable employer superannuation contributions (RESC) are extra contributions an employee can influence, such as salary sacrifice, on top of the compulsory 12% super guarantee.
- Compulsory super guarantee and fixed employer contributions an employee can't influence are not reportable.
- RESC isn't taxable income, but it feeds into income tests for benefits, the Medicare Levy Surcharge and Division 293 tax.
- You report RESC to the ATO through Single Touch Payroll with each pay run, and can fix errors before or after finalisation.
What are reportable employer superannuation contributions?
Reportable employer superannuation contributions (RESC) are additional super contributions employers make above the current legal minimum of 12% under the super guarantee (SG). But not all contributions over 12% are reportable, and the key factor when determining whether a contribution is RESC is whether an employee is able to influence the rate or amount.
If an employee negotiated their contribution rate, set up a salary sacrifice arrangement, or directed a bonus into their super fund, they’ve influenced the outcome and those additional contributions are reportable.
The compulsory 12% contribution under the superannuation guarantee (SG) is never reportable. Neither are contributions required under a collective industrial agreement or applicable law, regardless of how much you’re paying above the SG rate. RESC is a concessional contribution taxed in the super fund rather than at the employee’s marginal tax rate. It doesn’t get rolled into standard super reporting, and there are specific ATO reporting requirements to meet through real-time payroll reporting with Single Touch Payroll (STP).
What counts as reportable and non-reportable contributions?
A contribution is reportable when the employee can influence it, and non-reportable when it’s a compulsory or fixed amount they can’t change. The RESC ATO framework considers several factors, including the type of contribution and whether the employee has the capacity to influence it.
Reportable super contributions (RESC)
Here are examples of reportable employer superannuation contributions:
- salary sacrifice, where an employee chooses to forego part of their pre-tax earnings in exchange for employer super contributions above the mandatory 12%
- extra super in a salary package that the employee can influence
- bonuses or other pre-tax amounts directed into a super fund at the employee’s request
Non-reportable contributions
Here are some examples of non-reportable super contributions:
- super guarantee (SG) contributions at the minimum 12% rate
- contributions required under a collectively negotiated industrial agreement
- contributions under a collective agreement that employees cannot influence, such as a fixed company-wide 14% policy
- contributions required by super fund rules or state/territory law
- personal contributions (after tax) forwarded to a super fund on the employee’s behalf
The ATO sets out how to identify reportable employer super contributions if you need to check a specific arrangement.
How reportable super affects taxes and benefits
RESC does not count towards an employee’s taxable income, but it does factor into income tests the ATO and Services Australia use to calculate entitlements like the Medicare Levy Surcharge, Centrelink payments, and child support assessments.
This means an employee with significant salary sacrifice contributions could meet or exceed thresholds and entitlements they’d otherwise be below.
The RESC figure feeds into a range of income tests used to work out adjusted taxable income, including the:
- Medicare Levy Surcharge
- Division 293 tax
- HELP and HECS repayments
- family assistance and childcare subsidy
- government co-contribution
- spouse tax offset
RESC is a concessional contribution, so it can attract Division 293 tax of an extra 15% for high-income earners whose income and contributions top $250,000.
While your only responsibility as an employer is to report RESC to the ATO, it’s helpful to ensure employees understand how contributions might affect their taxes and benefits. If you don’t report RESC, report late, or report incorrect information, it can lead to incorrect tax returns for your employees or affect their eligibility for government benefits.
How to calculate reportable employer superannuation contributions
Working out your RESC comes down to isolating the portion of super your employee can actually influence. Here’s the best way to calculate reportable super contributions:
- Start with total employer super paid for the period. This includes SG, award contributions, salary sacrifice, and any additional amounts you’ve contributed.
- Subtract compulsory contributions under the superannuation guarantee. Also consider any collectively negotiated industrial agreement, super fund rules, or applicable law, as these are never RESC.
- Subtract any fixed employer contributions without employee influence. This may include a unique, documented company policy that pays all staff a higher super than the federal requirement.
Example RESC calculation
An employee earns $90,000 in ordinary time earnings (OTE). You make a standard 12% superannuation contribution of $10,800, and the employee chooses a salary sacrifice of $4,500. The total contribution is $15,300, but you subtract the compulsory $10,800 SG, and report only the $4,500 RESC.
Reporting RESC to the ATO and fixing errors
Here’s how you can report RESC to the ATO with Single Touch Payroll (STP) and fix reporting errors after submission.
RESC reporting through STP
You report RESC through your STP-enabled software separate from standard super contributions. Each pay run, your payroll software records the RESC amount and sends it to the ATO.
At the end of the financial year, you lodge a finalisation declaration and your employees’ income statements become tax ready in myGov. The RESC field will be pre-filled.
A common reporting error is miscategorising salary sacrifice or additional contributions. Fortunately, it’s possible to fix these errors after you submit the report, both before and after finalisation.
Fixing ATO reporting errors
Here are some ways to fix common RESC errors:
- Wrong contribution category: Correct the category and check that the year-to-date RESC total is accurate. The updated information will go to the ATO with your next STP report.
- Before finalisation: You can simply correct the amount in your payroll software, and the ATO will receive the updated figure with your next pay run.
- After finalisation: You will need to run an official update event through your payroll software.
- Employee has already lodged their return: Issue an updated income statement with the correct figures and inform your employee as soon as possible so they can amend their return.
Manage reportable superannuation contributions with Xero
Keeping up with superannuation compliance is an important part of payroll reporting. Xero automates superannuation guarantee calculations, manages salary sacrifice arrangements, and reports RESC directly to the ATO through STP. These integrations make it easier to produce accurate reports and meet your obligations with every pay run.
FAQs on reportable superannuation contributions
Here are answers to some frequently asked questions about RESC in Australia.
Is RESC before or after tax?
Reportable employer superannuation contributions are pre-tax. RESC is a concessional contribution. It doesn’t count toward their taxable income, but it is included in the income tests used for Medicare Levy Surcharge, HELP repayments, and Centrelink entitlement calculations.
Does SG ever count as RESC?
No, the mandatory 12% superannuation guarantee (SG) never counts as reportable employer super contributions (RESC). It’s a federally mandated contribution, and not something an employee can influence. The same applies to any contributions required under a collective industrial agreement, super fund rules, or any applicable law.
The superannuation compliance guide for small businesses in Australia covers this in more detail.
Do bonuses change what is reportable?
Whether bonuses change what is reportable depends on how you pay the bonus. If an employee requests that you direct the bonus to super before tax, that’s RESC because they’ve influenced the additional contribution.
If the bonus is paid as cash, you still need to pay SG on it if it forms part of OTE, but the SG portion is not RESC. Not all bonuses count as OTE. Performance bonuses usually do, while bonuses tied to overtime don’t.
For example, if you pay a team member $5,000 as a performance bonus, they can ask you to direct it into their super fund before tax rather than receiving it as cash. Because they influence where the money went, the bonus is RESC.
Is salary sacrifice to super always RESC?
Yes, salary sacrifice to super is RESC because the employee actively chooses to redirect part of their salary into their super fund. Their influence over the amount or percentage defined in the arrangement is a good indicator that the contribution qualifies as reportable.
The ATO explains the rules for salary sacrificing in more detail.
Where do employees see their RESC?
Employees can view their reportable super contributions on their end-of-year payment summary or income statement, where the figure appears at the IT2 label and pre-fills their tax return. You don’t provide these to your employees directly, but they can see the information in their myGov account once you lodge your end-of-year finalisation through STP.
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