Superannuation for Employers — What You Need to Know

Who Must You Pay Super For?

You must pay super for all eligible employees, regardless of whether they're full-time, part-time, or casual. There is no minimum earnings threshold — super is payable from the first dollar earned. This includes employees under 18 who work more than 30 hours per week, temporary residents, and company directors.

Current SG Rate

The Superannuation Guarantee (SG) rate is currently 12% of an employee's ordinary time earnings (OTE). OTE includes salary, wages, commissions, shift loadings, and some allowances. It does not include overtime payments.

Payment Deadlines

Super must be paid at least quarterly. The due dates are:

• Q1 (Jul–Sep): Due 28 October
• Q2 (Oct–Dec): Due 28 January
• Q3 (Jan–Mar): Due 28 April
• Q4 (Apr–Jun): Due 28 July

The payment must be received by the super fund by the due date — not just sent. Allow processing time, especially for electronic transfers.

Penalties for Late Payment

If you don't pay super on time, you'll be liable for the Super Guarantee Charge (SGC), which includes the original super amount owed, interest of 10% per annum, and an administration fee of $20 per employee per quarter. The SGC is not tax-deductible, unlike regular super contributions. The ATO takes super compliance very seriously and can pursue directors personally.

Choice of Fund

Most employees can choose which super fund their contributions go to. If they don't make a choice, you must pay into a "stapled super fund" (their existing fund from a previous employer) or your default fund. You must offer eligible employees a Standard Choice Form within 28 days of their start date.

Single Touch Payroll (STP)

All employers must report payroll information — including super — to the ATO through Single Touch Payroll each time they run payroll. Most accounting and payroll software handles this automatically.