Employer Requirements - Superannuation Guarantee - Australian Government

Description

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.

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, 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
  • 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.

Ongoing eligibility requirements

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 10% of an employee's ordinary time earnings.

Duration

Ongoing

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.

Please use these contact details for help or more information:

Superannuation Enquiries

Australian Taxation Office

Phone: 13 10 20
Website: Small Business Assist Portal (includes live web chat support) (Opens in new window)
Website: Australian Taxation Office (Opens in new window)