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 all your employees
  • contribute to their preferred super funds if available
  • 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
  • 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

Fees Details for this service in table format.

Task Type Description
Comply Application

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% of an employee's ordinary time earnings.

Other resources

Act(s) name

Superannuation Guarantee (Administration) Act 1992 AG

Regulation(s) name

Superannuation Guarantee (Administration) Regulations 1993 AG

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.

Superannuation Enquiries

Australian Taxation Office

Operating address: Woden Service Centre Penrhyn House
6 Bowes Street
Woden, Australian Capital Territory 2606
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)

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

Superannuation Enquiries

Australian Taxation Office

Operating address: 430 Wilson Street
Albury, New South Wales 2640
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)

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

Superannuation Enquiries

Australian Taxation Office

Operating address: Darwin Service Centre
24 Knuckey Street
Darwin, Northern Territory 0800
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)

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

Superannuation Enquiries

Australian Taxation Office

Operating address: Suncorp Plaza
143 Turbot Street
Brisbane City, Queensland 4000
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)

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

Superannuation Enquiries

Australian Taxation Office

Operating address: 88 Grenfell Street
Adelaide, South Australia 5000
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)

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

Superannuation Enquiries

Australian Taxation Office

Operating address: 200 Collins Street
Hobart, Tasmania 7000
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)

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

Superannuation Enquiries

Australian Taxation Office

Operating address: Collins Squaure
747 Collins Street
Docklands, Victoria 3008
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)

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

Superannuation Enquiries

Australian Taxation Office

Operating address: Wesley Quarter
Shop 15
770 Hay Street
Perth, Western Australia 6000
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)