NSW payroll tax on employer super contributions: Practice note

October 1, 2021

Revenue NSW has issued Practice Note CPN 021 setting out the treatment of superannuation contributions under the Payroll Tax Act 2007 (NSW). The Practice Note explains that employer contributions to a super fund for the benefit of an employee, or for a person deemed to be an employee, are “wages” for payroll tax purposes.

Payments of the Superannuation Guarantee Charge (SGC) are also subject to payroll tax when a SG Statement is lodged with the ATO or when the ATO reassesses an SGC.