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You and your employee can agree to treating your employer contributions as part of their gross salary or wage.

You pay your employer contributions to the superannuation scheme not your employee.

Your employer contributions are taxed under the PAYE rules.

At any time your employee can ask you to end this agreement and deduct ESCT from each employer contribution instead.

Tell your employee how this will affect other payments

Make sure your employee understands that their increased gross salary or wage will affect any:

  • Working for Families payments
  • Child support payments
  • independent earner tax credits
  • student loan repayments.

Work out the value of your employer contribution

Your employer contribution is added to your employee’s gross salary or wage for the pay period. It is taxed using the PAYE rules based on your employee’s current tax code.

Pay the contribution to the superannuation fund

You can either:

  • pay the gross amount to the superannuation fund and deduct PAYE on your employee’s gross salary or wage
  • pay the net amount to the superannuation fund after deducting the income tax component of PAYE.
Last updated: 07 Oct 2020
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