Information for employers

As an employer, can I claim a tax deduction for contributions I make on behalf of my employees?

You can claim a tax deduction for certain contributions you make to complying super funds on behalf of your employees who are under 75 years old.

Note: SMSFs with a status of 'Registered – status not determined' are treated as complying until lodgement of the fund's first annual return. You may need to obtain a written statement from the fund that it is a resident regulated super fund to ensure a contribution to this fund qualifies as a superannuation guarantee payment.

You can only claim a tax deduction for contributions you make on behalf of employees who are 75 years old or over if those contributions are required under:

  • an industrial award
  • a determination
  • a notional agreement preserving state awards.

The ATO accepts that you (the employer) made a tax-deductible contribution to a complying fund if one of the following is satisfied:

  • the fund was a complying super fund for the whole of the income year in which the contribution was made
  • at the time the contribution was made, you had reasonable grounds to believe that the fund was a complying fund for the income year
  • at or before the time of making the contribution you obtained a written statement from the fund that it was a resident regulated super fund within the Superannuation Industry (Supervision) Act 1993 External site (SISA) and was not subject to any direction under that Act not to accept your contributions.

You cannot claim a tax deduction for contributions you make to:

  • a non-complying super fund
  • a newly established fund whose election to be regulated is being considered by the ATO.

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