Superannuation Guarantee

In addition to employees’ salaries and wages, employers are required to pay super contributions on behalf of all their eligible employees. This compulsory contribution is the superannuation guarantee. It requires you to pay super for your eligible employees, contribute to the correct super funds, and pay contributions by the cut-off date each quarter. The minimum super amount you are required to pay is 9.25% of each eligible employee’s earnings base (usually their ordinary time earnings).

You are generally required to pay superannuation contributions for your employees if they are:

  • Between 18 and 69
  • Paid $450 or more (before tax) in a calendar month

MORE: Use the Superannuation Guarantee Eligibility Tool to determine whether you need to pay superannuation contributions for an employee.

The ATO provides the following tools to help you understand and meet your obligations:

NOTE: There are some instances where you do not have to pay super for employees.