Super responsibilities for employers

AustralianSuper is here to help you manage your super obligations with confidence and ease, so you can get back to business.

Employers must provide superannuation to eligible employees to help them save for retirement.  Your employees are generally eligible for super if they’re aged 18 years or over, or under 18 and work 30 hours or more a week.

Super must be paid by quarterly due dates to a complying super fund at a minimum rate of 10.5% of employee’s ordinary time earnings. This rate will increase to 11% from 1 July 2023.

Whether you’re establishing a super payment system, onboarding new starters or need general information about your super responsibilities, we’re here to help.

Need help calculating how much super to pay? Use the ATO’s Super guarantee contributions calculator

Read an article about the Superannuation guarantee


Five steps to managing employer super contributions

Once you’ve established you have employees who are eligible for super, keep these five steps in mind to help ensure you’re meeting all your super obligations.

Choose a default super fund  

Your default super fund is the fund you pay employee’s super to if they don’t choose their own super fund or have a stapled fund. 



Pay super online  

Under the Australian Government’s SuperStream standards, super must be paid using an online payment system like a super clearing house.  

Learn more


Offer new starters a choice of fund  

You must offer new employees a choice of super fund by providing them with a Standard Choice form.

If your employee doesn’t choose their own super fund, you must pay their super contributions into their stapled fund, or if they don’t have a stapled fund, into your business’s default fund.

Learn more


Manage reportable super contributions  

Employers who make extra super contributions for their employees must report these through Single Touch Payroll (STP) or on the employee’s annual payment summary.

This applies when an employee asks you to salary sacrifice from pre-tax income and pay it into their super fund.

Learn more


Provide Tax File Numbers to AustralianSuper

You must pass your employee’s TFN on to the super Fund you are paying super to within 14 days of receiving it, or when you make the first SG contribution on their behalf. You may be fined if you’re late passing on your employee’s TFN.

Frequently asked questions

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 free 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
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