Search for     
ato.gov.au        Individuals section only        
Advanced search
Search tips
> Tax topics A-Z > L-Z > Pay as you go (PAYG) withholding  
 

Pay as you go withholding - what you need to know

 
Increase text size Decrease text size
 

When to pay super contributions

Currently you need to pay a minimum of 9% of each employee's earnings base at least once every quarter, by the cut-off date (28 October, 28 January, 28 April and 28 July).

You can choose to pay more often if it suits you, for example, on a monthly basis.

Attention icon

On 1 July 2013, the super guarantee rate increases to 9.25%.

Sections within Other payer obligations at a glance

Last Modified: Wednesday, 21 November 2012
 
Table of contents
Give us your feedback
 
© Australian Taxation Office for the Commonwealth of Australia
Top of page
More information on page