Super Obligations for Employers

Super is money you pay for your workers to provide for their retirement.

Generally, if you pay an employee $450 or more before tax in a calendar month, you have to pay super on top of their wages.

The minimum you must pay is called the super guarantee (SG):

The SG is currently 9.5% of an employee’s ordinary time earnings.
You must pay SG at least four times a year, by the quarterly due dates.
You must pay and report super electronically in a standard format, ensuring you meet SuperStream requirements.
Your super payments must go to a complying super fund – most employees can choose their own fund.
If you don’t pay the SG on time, you may have to pay the super guarantee charge.