Your employer super obligations

Super Guarantee (SG)

The Australian Government requires employers to provide a minimum level of superannuation to help employees save for their retirement. 

Generally, if you pay an employee $450 or more before tax in a calendar month, you must pay superannuation on top of their wages. These compulsory superannuation payments are called Superannuation Guarantee (SG) contributions:

  • 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.

The importance of passing on employee information

When your employee starts work with you, it is important that they provide you with their Tax File Number (TFN) on the ATO's TFN declaration form. You will need to pass this on to us:

  • within 14 days of receiving the completed form from your employee, or
  • when you make the first SG contribution on their behalf.

If we do not have your employee's TFN, they could unnecessarily pay tax at the highest marginal tax rate. 

When do payments need to be made?

The super you pay an employee is calculated from the day they start working with you. You must make payments at least four times a year and by the quarterly due dates:

Quarter Period Payment due date
1 1 July – 30 September 28 October
2 1 October – 31 December 28 January
3 1 January – 31 March 28 April
4 1 April – 30 June 28 July

How much do you need to pay?

To work out the payment amount, multiply your employee’s Ordinary time earnings (OTE) for the quarter by the SG rate (9.5%) – or if you’re paying a higher super rate, by that percentage.

Claiming tax deductions

You may claim a tax deduction for the super payments you make for employees within the financial year you make them.

For more information on superannuation and tax, call the ATO on 13 10 20

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Make employee payments with OnlineQ

For quick and easy payments, visit our free online clearing house, OnlineQ.

Need access to OnlineQ?

It’s easy to register for an OnlineQ account online. Simply fill out the application form and you’ll receive an email from QuickSuper with your login details.

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