Employer Requirements - Superannuation Guarantee - Australian Government

Service summary

If you are an employer you have an obligation to pay superannuation contributions on behalf of all your eligible employees, in addition to their wages and salaries. This compulsory superannuation guarantee requires you to:

  • Pay superannuation for all your employees;
  • Contribute to their preferred super funds if available; and
  • Pay the contributions by the cut off dates each quarter: 28 October, 28 January, 28 April and 28 July.

Please consult the Contact Officer for more information.

Service type

Licence

A licence defines the need to obtain recognition / certification and registration to undertake a certain business activity.

Eligibility requirements

You are considered an employer if you employ workers under a verbal or written employment contract on a full-time, part-time or casual basis. You may also be considered an employer if you make payments to a worker under a contract.

Generally, you have to pay superannuation for your employees if they:

  • Are aged between 18 and 75;
  • Are paid $450 (before tax) or more in a calendar month; and
  • Work full-time, part-time or on a casual basis (including family members and company directors).

You may also have to pay superannuation for any employees who are visiting Australia on an eligible temporary resident visa.

If you do not meet your obligations, including paying your employee superannuation contributions to the correct fund, you may face penalties.

Please consult the Contact Officer for more information regarding eligibility requirements.

Duration

Ongoing.

Fees

 TypeDescription
ApplyApplication

You need to pay superannuation contributions at least four times a year, by the cut off dates each quarter. The minimum super amount you have to pay currently is 9.5 per cent of each eligible employee's earnings base.

Administering agency

Australian Taxation Office
Compliance Group
Superannuation

Act(s) name

Superannuation Guarantee (Administration) Act 1992 (Australian Government)

Regulation(s) name

Superannuation Guarantee (Administration) Regulations 1993 (Australian Government)

Contact details

Enquiries
Australian Taxation Office
Compliance Group
Superannuation


Operating address:
Woden Service Centre, Penrhyn House
6 Bowes Street
Woden
Australian Capital Territory 2606
Mailing address:
GPO 9990
Canberra
Australian Capital Territory 2601

Phone:

131020

Enquiries
Australian Taxation Office
Compliance Group
Superannuation


Operating address:
Shop 1, 32 Martin Place
Sydney
New South Wales 2000
Mailing address:
GPO 9990
Sydney
New South Wales 2001

Phone:

131020

Enquiries
Australian Taxation Office
Compliance Group
Superannuation


Operating address:
24 Knuckey Street
Darwin
Northern Territory 0800
Mailing address:
GPO 9990
Darwin
Northern Territory 0801

Phone:

131020

Enquiries
Australian Taxation Office
Compliance Group
Superannuation


Operating address:
myGov Brisbane, Suncorp Plaza
Opposite King George Square
Brisbane City
Queensland 4000
Mailing address:
GPO 9990
Brisbane
Queensland 4001

Phone:

131020

Enquiries
Australian Taxation Office
Compliance Group
Superannuation


Operating address:
Mezzanine level
26 Franklin Street
Adelaide
South Australia 5000
Mailing address:
GPO 9990
Adelaide
South Australia 5001

Phone:

131020

Enquiries
Australian Taxation Office
Compliance Group
Superannuation


Operating address:
200 Collins Street
Hobart
Tasmania 7000
Mailing address:
GPO 9990
Hobart
Tasmania 7000

Phone:

131020

Enquiries
Australian Taxation Office
Compliance Group
Superannuation


Operating address:
Collins Square
747 Collins Street
Docklands
Victoria 3008
Mailing address:
GPO 9990
Melbourne
Victoria 3001

Phone:

131020

Enquiries
Australian Taxation Office
Compliance Group
Superannuation


Operating address:
45 Francis Street
Northbridge
Western Australia 6003
Mailing address:
GPO 9990
Perth
Western Australia 6001

Phone:

131020

Supporting information

Disclaimer

The information contained on the Australian Business Licence and Information Service (ABLIS) web site, or via packages or other sources is intended for general guidance only.

To the full extent permitted by law, the Federal, State, Territory and Local Governments make no representations or warranties (expressed or implied) in relation to the information, including its accuracy, currency or completeness.

The business information provided does not constitute professional or legal advice, nor is the use of any third party resource an endorsement of the information contained, the associated organisation, product or service. It is recommended that you obtain appropriate professional and /or independent legal advice to ensure that the material provided here is relevant to your particular circumstances.

To the full extent permitted by law the Federal, State, Territory and Local Governments, their employees and agents do not accept any liability for any reason, including without limitation, liability in negligence, to any person for the general information which is provided herein, or in respect of anything, including the consequences of anything done, or not done, by any such person in whole or partial reliance upon the information.