All contributions to superannuation you make on behalf of an employee are liable for payroll tax.
These include contributions paid or payable:
- to a superannuation fund
- including the superannuation guarantee charge
- to any provident or retirement fund or scheme
- as salary sacrifice arrangements
- as lump sums paid on behalf of a class of employees
- as any other form of superannuation
- to contractors under a relevant contract.
Note: any contributions made by an employee into a fund administered by the employer out of their own Pay-As-You-Go (PAYG) post tax pay are not liable as they are not contributions made by you.