Premium guideline: Contributions to defined benefit superannuation funds

Employers must declare any contributions to a defined benefits superannuation fund as rateable remuneration, even if it's a 'top up' contribution.


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What it contains

This document explains why WorkSafe considers all top up payments made by employers to defined benefit funds to be rateable remuneration for the purposes of calculating premium, even if they relate to someone who is no longer an employee.

Contributions made in relation to years earlier than 1998 are an exception.