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Employer contributions

Section: 2.6

Employer contributions are contributions made by, or on behalf of, an employer-sponsor of the fund. An employer-sponsor is an employer who contributes to the fund for
the benefit of a member of the fund who is an employee of the employer. Employer contributions can either be mandated or voluntary.

Mandated employer contributions

Mandated employer contributions are contributions, made by an employer on behalf of an employee of any age, that either:

  • satisfy an employer's superannuation guarantee (SG) obligations, or
  • satisfy an obligation imposed by an award made or an agreement certified by an industrial authority.

Voluntary employer contributions

Voluntary employer contributions are all employer contributions that are not mandatory employer contributions. Examples include salary sacrifice and voluntary employer
contributions in excess of an employer's superannuation guarantee obligations. They can be a fixed dollar or percentage amount or a contribution to cover expenses such
as insurance premiums or fees.

Tax file numbers for employer contributions

A super fund does not have to return employer contributions where a TFN has not been quoted; however, this will trigger no-TFN contributions tax.

Last modified: Thursday, August 24, 2017