Payroll deductions

Your employees may choose to request that additional super contributions be made from their after-tax income as a payroll deduction.

Paying super contributions this way will reduce the amount of take home pay the employee receives but will not affect your compulsory SG requirement or how much you withhold as PAYG tax.

You cannot claim a tax deduction for voluntary post-tax contributions made by your employees as tax has already been applied to the employee’s income.

Any contributions of this type MUST be paid to the employee’s super fund within 28 days of the deduction being made.

Please note that super funds cannot accept voluntary after-tax contributions for members who have failed to provide their tax file number (TFN) to the fund.