Employer Requirements - Superannuation Guarantee - Australian Government


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 of all your employees
  • contribute to their preferred super funds if available
  • pay the contributions by the quarterly cut off dates: 28 October, 28 January, 28 April and 28 July.

The minimum superannuation you must pay for each eligible employee is 11% of their ordinary time earnings.

Service type

Regulatory Obligation

An obligation defined in law. A business must comply with relevant services.

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, all employees are eligible for super.

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

Act(s) name

Superannuation Guarantee (Administration) Act 1992 Australian Government

Regulation(s) name

Superannuation Guarantee (Administration) Regulations 2018 Australian Government

Administering agency

Australian Taxation Office

Contact details

Contact Email, Phone and Address Details for this service in simple two column table format, header then data.