Who do I pay super to?
You need to pay super contributions to most employees who are:
- 18 years or older, or
- under 18 years, working more than 30 hours a week.
To learn about other scenarios, visit the Australian Tax Office (ATO).
Providing employees' Tax File Numbers (TFNs) to their super funds
As an employer, you're required to provide your employee’s TFN to their nominated super fund within 14 days of receiving their TFN declaration form. This helps ensure:
- the super fund can accept personal contributions from your employee
- the employee avoids paying additional tax on their super
- the employee can locate and consolidate all their super accounts.
Not providing a TFN may limit your employee’s ability to manage their super effectively and could result in unnecessary tax penalties.
How much super do I pay?
You’ll need to pay a minimum percentage of your employee's salary or ordinary time earnings (OTE) as super. This is called the ‘super guarantee (SG)’, or ‘SG contributions’1.
From 1 July 2025, this is a minimum of 12% of your employees' ordinary time earnings.
Tip: some businesses pay their employees more super as part of an employee benefit or enterprise agreement, so it’s worth checking what agreements you have in place.
How much do I pay if my employee is on a high income?
If you have employees on a large salary, check out the maximum super contribution base2. Employers don't have to pay SG for the part of earnings above the certain limit.
Some employees who earn a high income and work for multiple employers can opt out of super if they choose. The ATO has advice on what to do, including how to get an exemption certificate for your employee3.
When are super payment due dates?
The super due dates are:
| Payment period | Super due date |
|---|---|
| 1 July - 30 September | 28 October |
| 1 October - 31 December | 28 January |
| 1 January - 31 March | 28 April |
| 1 April - 30 June | 28 July |
This is proposed to change to every pay day from 1 July 2026.
What if my employees have different super funds?
Even if your employees nominate their own super funds, you still need to meet your super obligations—making timely and accurate contributions and using tools that simplify the process.
Clearing houses
You can use a clearing house to pay super to multiple funds in one transaction.
Default funds
If an employee doesn’t choose a fund, you can pay their super to your default fund.
Information and resources
Communicate clearly with your employees about their super options, including:
You can’t recommend a specific fund to your employees, unless you are licensed by the Australian Securities & Investments Commission (ASIC) to provide financial advice. Find out how you can communicate with employees about super choices without breaking the law.
Stay informed
Employers should stay informed about super laws and regulations by checking the ATO website regularly or accessing our quarterly news updates and resources to ensure compliance and avoid penalties.
What happens if I don’t pay super?
Paying super on time is a legal obligation and helps your employees save for their retirement. Did you know unpaid or late payment of super may result in your employees’ insurance cover lapsing?
Not paying super on time may also result in penalties and interest charges from the ATO, such as the super guarantee charge (SGC), which is not tax-deductible.
If your super remains unpaid and we don’t hear from you, we will pass your details on to Industry Fund Services. They will contact you to resolve your outstanding payments.
If you’re experiencing difficulties meeting your super payment obligations, please visit the ATO or contact them on 13 10 20. AustralianSuper is unable to extend or change the due date for super payments.
What should I do if an employee leaves?
When an employee resigns, retires, is made redundant, passes away, or can no longer work due to illness or injury, it’s important to understand your super obligations.
You must pay super guarantee (SG) on any final payments that are considered ordinary time earnings (OTE). SG isn't required to be paid on employment termination payments (ETPs) or unused leave entitlements.
The type of departure may affect what payments are required and how they’re treated for super purposes. For more information on what to do when a worker leaves visit the ATO.
Why choose AustralianSuper for your business?
Paying super to employees
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Important information to consider
- Australian Taxation Office, Super guarantee, ATO website, accessed 15 October 2025.
- Australian Taxation Office, Super guarantee – Maximum super contribution base, ATO website, accessed 15 October 2025.
- Australian Taxation Office, Work out if you have to pay super, ATO website, accessed 15 October 2025.
- QuickSuper is a registered trademark and a product owned and operated by Westpac Banking Corporation ABN 33 007 457 141. Westpac’s terms and conditions applicable to the QuickSuper service are available after your eligibility for the clearing house service is assessed by AustralianSuper. A Product Disclosure Statement (PDS) is available from Westpac upon request. AustralianSuper doesn’t accept liability for any loss or damage caused by use of the QuickSuper service and doesn’t receive any commissions from Westpac if employers use this service. You can choose to make your contributions using a different service, but it needs to meet the government’s minimum data standards, visit ato.gov.au.