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Super for employers

Information for Norfolk Island employers about their super obligations.

Last updated 13 February 2024

Super is money you put into your employees' super funds, to provide income for them when they retire.

You must pay super for your eligible employees. This is called super guarantee (SG). There is a minimum amount of super that you have to pay, but you can pay more. It is calculated as a percentage of the employee’s earnings.

SG is payable at least on a quarterly basis and is due by the 28th day after the end of each quarter. You may choose to pay more frequently, such as when you pay your employees.

Your eligible employees may be entitled to choose their super fund. If so, you must provide them with a form enabling them to make their choice.

If you need help, phone our Super infoline on 13 10 20.

Transitional super guarantee rates for Norfolk Island

Super guarantee transitional rates apply to Norfolk Island, starting at 1% on 1 July 2016 and increasing 1% yearly to 12% by 1 July 2027.

If your business employs workers who work on the mainland, you will need to calculate and pay super for them at the general SG rate for mainland Australia.

Table 5 below shows the rate to use for each situation.

Table 5: Determine which super guarantee rate to use

Employer is based on …

Work is performed on …

Employee's resident status is …

SG rules that apply

Norfolk Island

Norfolk Island

Norfolk Island resident

Norfolk Island transitional SG rate

Australian mainland

Norfolk Island

Norfolk Island resident

Norfolk Island transitional SG rate

Australian mainland

Norfolk Island

Australian resident

General SG rate

Either Norfolk Island or Australian mainland

Australian mainland

Either Norfolk Island or Australian resident

General SG rate


Table 6: Transitional super guarantee percentage rates for Norfolk Island

Financial year

Norfolk Island transitional SG rate

General SG rate

2016–17

1.0%

9.5%

2017–18

2.0%

9.5%

2018–19

3.0%

9.5%

2019–20

4.0%

9.5%

2020–21

5.0%

9.5%

2021–22

6.0%

10.0%

2022–23

7.0%

10.5%

2023–24

8.0%

11.0%

2024–25

9.0%

11.5%

2025–26

10.0%

12.0%

2026–27

11.0%

12.0%

2027–28

12.0%

12.0%

See also:

 

QC47353