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 30 hours a week.
To learn about other scenarios, visit the Australian Tax Office (ATO).
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 2024, this is 11.5% of your employees’ ordinary time earnings. It will rise to 12% on 1 July 2025.
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 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.
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 18 July 2024.
- Australian Taxation Office, Super guarantee – Maximum super contribution base, ATO website, accessed 18 July 2024.
- Australian Taxation Office, Work out if you have to pay super, ATO website, accessed 18 July 2024.
- 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.