Pay as you go withholding - what you need to know

Tools and resources you can use

There are four online tools and calculators to help you work out and meet your super obligations:

• Employee/contractor decision tool - work out if your new or existing workers are contractors or employees for tax and super purposes.
• Superannuation guarantee (SG) eligibility decision tool - work out if you need to make super contributions for your workers.
• Superannuation guarantee (SG) contributions calculator - work out how much super you need to contribute for your eligible workers.
• Superannuation guarantee charge statement and calculator tool - work out your super guarantee charge liability and prepare your Superannuation guarantee charge statement - quarterly (NAT 9599).

For more information about your super obligations, refer to Super - what employers need to know (NAT 71038).

Sections within Other payer obligations at a glance

• Super for employees
• Employee eligibility
• Super for the self-employed
• Paying super for contractors
• When to pay super contributions
• Claiming a tax deduction for your super contributions
• Where to pay your super contributions
• Superannuation clearing house
• Failing to meet your super obligations
• Salary sacrifices for superannuation
• Tax file numbers
• Tools and resources you can use
• Fringe benefits tax (FBT) for employers
• Payroll tax