Using ordinary time earnings to calculate the super guarantee

More information

For more information on your super guarantee obligations as an employer:

• visit Employers superannuation - home
• refer to
• Super - what employers need to know (NAT 71038)
• Guide to superannuation for employers
• phone us on 13 10 20 between 8.00am and 6.00pm, Monday to Friday, to speak to a tax officer
• phone us on 1300 720 092 for copies of our publications.

If you do not speak English well and want to talk to a tax officer, phone the Translating and Interpreting service on 13 14 50 for help with your call.

If you are deaf, or have a hearing or speech impairment, you can contact us through the National Relay Service (NRS). If you are an:

• TTY user, phone 13 36 77 and quote the ATO number you need
• Speak and Listen (speech-to-speech relay) user, phone 1300 555 727 and quote the ATO number you need
• Internet Relay user, connect to the NRS on www.relayservice.com.au and quote the ATO number you need.

For more information about the NRS, phone 1800 555 660 or email helpdesk@relayservice.com.au