Reportable employer super contributions (RESC)¶

Definition. Reportable employer super contributions (RESC) are extra employer super contributions that an employee can influence, most often through salary sacrifice, that the employer reports to the ATO and that are shown on the employee's income statement.

In plain English¶

RESC is the extra super an employee has arranged with their employer, on top of the super the employer must pay by law. Because the employee helped arrange it, the ATO shows it on their income statement. It is not counted as taxable income, but the ATO uses it in income tests for things like family payments and study loan repayments.

Related lessons¶

• Reportable Employer Super Contributions (RESC)

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