This guide explains what you need to know to meet your super obligations as an employer and business operator.
A good place to start is the quick super guide for your business. It outlines your super obligations as an employer and which sections you need to read to get more detailed information about each of your obligations.
Throughout this guide you will find important notes (look for the yellow and red icon symbols) that will help you with key information.
You will also find ‘more information’ boxes (look for the blue icon symbol) that will show any further steps you may need to take or supplementary information we recommend you refer to.
Throughout this guide we often refer to NAT numbers. A NAT number is a unique national identifying number we give each of our publications to keep track of them. You can use this number to search for publications on our website and quote the number over the phone when requesting a publication to be sent to you.
When we refer to you or your business in this guide, we’re referring to you as a business entity, for example: a sole trader, partnership, company or trust that conducts a business.
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