Super responsibilities for employers

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 superannuation contributions for eligible employees is an obligation mandated by the super guarantee (SG) legislation, to help employees build their retirement savings.

This page provides an overview of employer super rules, including super payment due dates, and outlines how AustralianSuper can assist you in meeting these obligations. By understanding and adhering to these SG requirements, you can help contribute towards the financial future of your employees'.

Who is eligible for superannuation contributions?

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.

Find out more about paying your employees super

How much super do I 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

What are the super payment 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

 

Follow the rules for onboarding new starters

You must offer new employees a choice of super fund by providing them with a Superannuation standard choice form within 28 days of them commencing employment with you. 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.

Onboard New Starters

 

Manage reportable super contributions  

You must report extra super contributions you make for your employees to the ATO. Extra contributions may include salary sacrificed amounts an employee has arranged to have deducted from their pre-tax income and paid into their super fund. Reporting can be via Single Touch Payroll (STP) or on the employee’s annual payment summary.

Manage Super Contributions

 

Frequently asked questions

  1. 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
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