Meeting your super responsibilities as an employer means you’re contributing towards the financial future of your employees. Super is also an essential part of running a business, and we’re here to help.
Employer super contributions basics
Paying super for your employees is a government requirement under super guarantee legislation, helping them build savings for retirement. The super payments you make as an employer are called super guarantee (SG) contributions and must be paid into a complying super fund at a minimum rate. This page provides a summary of the super rules, starting with the basics, and how AustralianSuper can help.
Do you need to pay super?
Employees and contractors are generally eligible for super if they’re aged 18 years or over, or under 18 and work more than 30 hours a week. This includes employees who work full-time, part-time or on a casual basis, a company director, a family member working in your business and those on temporary visas.
Read an article about the Superannuation guarantee
How much super to pay
Super must be paid at a minimum rate of 11% of ordinary time earnings (OTE) or salary. This rate will increase by 0.5% each year until it reaches 12% in 2025. Some employees may have a higher percentage of super agreed by an award rate or employment agreement. If this is the case, you’ll need to pay the higher amount.
Need help calculating how much super to pay? Use the Australian Taxation Office's (ATO) Super guarantee contributions calculator
Read an article about calculating super on overtime and bonuses
Super due dates
You’re required to pay super for eligible employees from the day they start their employment by quarterly super due dates.
You can choose to make payments more frequently, including fortnightly or monthly, for example. If you do, you’ll need to ensure you pay your total super guarantee (SG) contribution for the quarter by the due date.
| SG quarter | Date payment due |
|---|---|
| 1 July - 30 September | 28 October |
| 1 October - 31 December | 28 January |
| 1 January - 31 March | 28 April |
| 1 April - 30 June | 28 July |
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Frequently asked questions
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What happens if I’m unable to make super guarantee (SG) payments
If you are experiencing difficulties meeting your super obligations, please contact the Australian Taxation Office (ATO) on 13 10 20. AustralianSuper doesn’t have the authority to extend or change the legislated due date for SG payments as your SG obligation is to the ATO. -
What happens if I miss a super payment?
If you don’t pay Super Guarantee (SG) contributions on time and in full, you risk having to pay the Super Guarantee Charge (SGC), a penalty imposed under the Superannuation Guarantee (Administration) Act 1992. The charge is made up of the SG that’s owed, interest on the outstanding amount and an administration fee. Further penalties apply if you don’t lodge the SGC statement and pay the SG charge by one calendar month after the SG due date. Late payment also means you won’t be able to claim the payments as a tax deduction.
For more on what to do if you think you’re behind on super payments or there’s a risk you may fall behind in the future, visit ato.gov.au.
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What is super stapling and how does it affect my business?
The Government’s super stapling legislation, introduced on 1 November 2021, means working Australians will be attached to one super fund for life unless they choose otherwise. For employers, super stapling changes the onboarding process for new employees, introducing a new step that follows offering your new starter a choice of super fund. If they make their choice at this point, super must be paid into their fund of choice. If they don’t, under super stapling you must use an ATO database to check if the employee has an existing fund they are ‘stapled’ to and if so, pay their super into that fund. Where a new employee hasn’t chosen a fund and doesn’t have a stapled fund, super contributions must be made to your business’s default super fund.
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I don’t need to pay super this quarter
Your super payments may change from quarter to quarter because you have employees with irregular work patterns, who leave your employment or other circumstances. If you make payments to AustralianSuper, we’d encourage you to keep us in the know by taking the appropriate action outlined in the table below.
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What if my circumstances change and I don't need to pay super?
Change in circumstance What to do No super payment is required for all or part of the period Submit an Employer contribution nil advice form to let AustralianSuper know you have no further obligations. I’ve had employees leave since the last quarter Please contact us with termination dates for relevant employees and submit an Employer contribution nil advice form. I no longer have employees with AustralianSuper Contact us to advise that you no longer have any employees with AustralianSuper and confirm the date of the last contribution owed. My employees have irregular work patterns This may include casuals, seasonal workers. Submit an Employer contribution nil advice form to let us know. This can also be used for dates in the future. My business has ceased trading, my ABN has changed or my business has multiple entities Contact us to advise about the changes to your business.
1. Investment returns aren’t guaranteed. Past performance isn’t a reliable indicator of future returns.
2. 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