Multiple employers forcing you to exceed your super cap? By William Buck on 03/12/18 - Mins to read: 1 minute When someone is employed, their employer is required to contribute 9.5% of their salary into super, to a maximum of $25,000 per annum. The problem arises however when someone has two or more employment relationships and therefore has more than the $25,000 cap going into the super fund, therefore causing an excess contribution. When an excess occurs, there is a decent amount of paperwork that needs to be completed and a small taxation penalty will be payable. Therefore, it is preferable not to exceed the cap where possible, however if you have two or more employers you may not have much choice. Fortunately, in the recent 2018 Federal Budget, the Government has proposed to change the rules to allow individuals to opt out on receiving Super Guarantee from one or more employees if this will put them above the cap. Firstly, the person would need to apply to the ATO and once approved, request the employer opt out of making Super Guarantee contributions for up to a year, or specific quarters. Once opted out, this cannot be revoked or amended. In turn the person should clarify that the employer will pay them a higher salary as a result. This measure will be particularly beneficial for those in the medical industry who may have multiple employments, such as public and private organisations. It is important to note however that you must prove that your Super Guarantee contributions alone gave rise to the excess, not voluntary salary sacrifice payments. We will wait for the legislation to be finalised, but for those eligible, we would suggest to minimise paperwork and avoid the taxation penalty, that this be an approach you seriously consider and discuss with your advisor.