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Back to Employer obligations

Paying Employees' additional contributions

Do you have an employee who wants to boost their super?

 You can help by processing extra contributions through your payroll. This page shares your options, how they work, and what to do when making extra contributions on your employee’s behalf.

Before tax contribution

After tax contribution

Other type of contributions

Important to note

Contribution caps: There are limits or ‘caps’ as to the amount of before and after-tax contributions an employee can make each financial year. If the employee exceeds these limits they can attract additional tax. Learn more about contribution caps here.

  • Employer superannuation guarantee/Award contributions, salary sacrifice contributions and personal contributions for which an employee claims an income tax deduction count towards an employee’s concessional contribution limit. Any contributions in excess of these limits may attract additional tax.
  • Personal contributions (for which no income tax deduction is claimed) count toward employees non-concessional cap. Spouse contributions count toward non-concessional cap of the spouse who receives the contribution.
  • Employees aged between 67 and 74 need to meet the work test to claim a personal superannuation contribution deduction. From 1 July 2022 employees under age 75 will no longer need to meet the work test for salary sacrifice and non-concessional (after tax) contributions, including spouse contributions. Click here to learn more about the work test.
  • Please ensure we have the employee’s Tax File Number (TFN) as we cannot accept their after-tax contributions without it. The law requires contributions deducted from an employee’s after-tax pay to be paid by the employer to a super fund within 28 days after the end of the month in which the deduction is made.
Tax treatment of super is complex and may change. Any tax related information is general information only. Preservation rules prevent a person from accessing their super until they meet a condition of release (i.e. reach preservation age and retire). It’s important to consider personal circumstances and objectives before adding to super. Before making a decision, we recommend seeking advice from an accountant or a licensed financial adviser. 

Need a way to pay super contributions?

Rest Pay^ is a simple way to manage all your super contributions – for any super fund – from one place. It’s Payday Super ready, offers market-leading security and was designed to save you time.

Learn more

^Rest Pay is the brand name for the clearing house solution provided by Wrkr Ltd (ABN 50 611 202 414) and ClickSuper Pty Ltd (ABN 48 122 693 985, AFSL 337805) trading as Wrkr PAY. The clearing house solution includes the Clearing House issued by ClickSuper Pty Ltd and the PDS is available here. You should consider the PDS before deciding whether to use or keep using the Clearing House. Wrkr Ltd and ClickSuper Pty Ltd are solely responsible for the clearing house solution.