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Employer super obligations

What are my obligations as an employer?

As an employer you are required by law to pay your employees super contributions. This compulsory contribution is called the Superannuation Guarantee (SG). You must pay 9.5% (increasing in the future) of employees earning base for your employees super to their nominated super fund by the cut-off date each quarter (see below).

Which employees are eligible for SG?

For an employee to be eligible for super they must be:

  • aged between 18 and 70
  • paid $450 (before tax) or more in a calendar month, and
  • work full-time, part-time or on a casual basis.

Do I have to provide my employees with a choice of super fund?

Yes. Your employees are entitled to a choice of fund. Both you and your employees must fill out the Standard Choice Form provided by the Tax Office.

When do I have to pay?

To avoid paying the superannuation guarantee charge to the Tax Office please pay the correct amount of super before the following dates:

QuaterDateQuarterly payment cut-off date
Quarter 11 July - 30 September28-Oct
Quarter 21 October - 31 December28-Jan
Quarter 31 January - 31 March28-Apr
Quarter 41 April - 30 June28-Jul

Important Notes

There are significant penalties for not paying contributions to the employee’s nominated fund.

The information provided should not form the sole basis for any action that you take. It is important to first discuss your specific circumstances with your financial adviser.

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