| Label: |
Employer contributions to superannuation including salary sacrifice |
| Concept Guidance: |
Employer contributions into superannuation is where an employer provides contributions towards post-employment benefits for one or more employees. Post-employment benefits are employee benefits (other than termination benefits) which are payable after the completion of employment. Salary sacrifice is an arrangement where an employee agrees to forego part of their pre-tax salary in return for benefits.
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| Form-Specifc Guidance: |
The value at this item includes salary sacrificed superannuation
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