Reportable employer super contributions¶

Definition. Reportable employer super contributions (RESC) are extra super contributions an employee can influence, most commonly salary-sacrificed super, reported separately because they can affect the employee's income tests; ordinary compulsory super is not RESC.

In plain English¶

RESC is the extra super an employee chooses to add on top of their normal compulsory super, usually through salary sacrifice. It is reported on its own because it can count towards income tests for certain benefits and obligations. Everyday compulsory super is not RESC.

Related lessons¶

• Reportable super contributions

General information only — not tax, super or financial advice.