Can employees influence an employer's obligated superannuation contributions, other than salary sacrifice amounts, under section 16-182 of Schedule 1 to the Taxation Administration Act 1953 (TAA 1953)?
No. This advice applies for the following period: 30 June 20XX The arrangement commences on: 1 July 20XX
Your advice is based on the facts stated in the description of the scheme that is set out below. If your circumstances are different from these facts, this advice has no effect and you cannot rely on it. The fact sheet has more information about relying on ATO advice. The employer has a company policy of making employer superannuation contributions at the rate of 12% for all its employees. The employer confirms all employees are engaged under individual employment contracts that specify in part the company's policy of making superannuation contributions at the lesser of the rate of 12% or the relevant concessional contribution cap (CCC) The employer confirms it will maintain as a minimum the current superannuation rate as set down by the Superannuation Guarantee (Administration) Act 1992 (SGAA 1992). The employer notes that where contributions are likely to cause an employee to exceed the CCC it will contribute the lesser of the CCC or the superannuation rate as required under legislation.
The employer maintains its strict company policy does not allow employees to vary the rate of 12% and this rate is only variable by company mandated policy, the only exception is an increase by way of a salary sacrifice arrangement.
Section 16-182 of Schedule 1 to the Taxation Administration Act 1953 Subsection 19(2) of the Superannuation Guarantee (Administration) Act 1992 Question Can employees influence an employer's obligated superannuation contributions, other than salary sacrifice amounts, under section 16-182 of Schedule 1 to the TAA 1953? Summary An employee's ability to vary the company mandated policy of making superannuation contributions at the rate of 12% is limited to instances that involve the implementation of a salary sacrifice agreement only. Detailed reasoning Reportable employer superannuation contributions as set down under section 16-182 of Schedule 1 to the TAA 1953 as listed below: 16-182(1) A reportable employer superannuation contribution, for an individual for an income year, is an amount th