Employer Requirements - Superannuation Guarantee
Administered by: Australian Taxation Office
When is this regulatory obligation required?
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 12% of their ordinary time earnings.
What are the eligibility requirements for this regulatory obligation?
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.
What legislation specifies this regulatory obligation?
Superannuation Guarantee (Administration) Act 1992 (Australian Government)
Superannuation Guarantee (Administration) Regulations 2018 (Australian Government)
Who can you talk to for more information?
Superannuation Enquiries
Australian Taxation Office
| Phone | 13 10 20 |
| Business website | Australian Taxation Office |
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