| Authority to provide your tax file number to your super fund |
| Your employee should complete this form if they have not completed a Tax file number declaration (NAT 3092) since 1 July 2007, and want to authorise you to provide their tax file number (TFN) to their super fund. NAT 72129. |
| Bilateral agreements - what are my super obligations when my employee is working overseas? |
| Which countries does Australia currently have agreements with? |
| Bilateral social security agreement with Austria |
| Explains the bilateral agreement (provisions on double superannuation coverage) between Australia and Austria. |
| Bilateral social security agreement with Belgium |
| Explains the bilateral agreement (provisions on double superannuation coverage) between Australia and Belgium. |
| Bilateral social security agreement with Chile |
| Explains the bilateral agreement (provisions on double superannuation coverage) between Australia and Chile. |
| Bilateral social security agreement with Croatia |
| Explains the bilateral agreement (provisions on double superannuation coverage) between Australia and Croatia. |
| Bilateral social security agreement with Czech Republic |
| Explains the bilateral agreement (provisions on double superannuation coverage) between Australia and the Czech Republic. |
| Bilateral social security agreement with Finland |
| Explains the bilateral agreement (provisions on double superannuation coverage) between Australia and Finland. |
| Bilateral social security agreement with Germany |
| Explains the bilateral social security agreement (provisions on double superannuation coverage) between Australia and Germany. |
| Bilateral social security agreement with Greece |
| Explains the bilateral social security agreement (provisions on double superannaution coverage) between Australia and Greece. |
| Bilateral social security agreement with Hungary |
| Provides details on how to apply for a certificate of coverage as part of the bilateral social security agreement with Hungary. |
| Bilateral social security agreement with Ireland |
| Explains the bilateral agreement (provisions on double superannuation coverage) between Australia and Ireland. |
| Bilateral social security agreement with Japan |
| Explains the bilateral agreement (provisions on double superannuation coverage) between Australia and Japan. |
| Bilateral social security agreement with Korea |
| Explains the bilateral agreement (provisions on double superannuation coverage) between Australia and Korea. |
| Bilateral social security agreement with Latvia |
| Explains the bilateral agreement (provisions on double superannuation coverage) between Australia and Latvia. |
| Bilateral social security agreement with Norway |
| Explains the bilateral agreement (provisions on double superannuation coverage) between Australia and Norway. |
| Bilateral social security agreement with Portugal |
| Explains the bilateral agreement (provisions on double superannuation coverage) between Australia and Portugal. |
| Bilateral social security agreement with Switzerland |
| Explains the bilateral agreement (provisions on double superannuation coverage) between Australia and Switzerland. |
| Bilateral social security agreement with the former Yugoslav Republic of Macedonia |
| Explains the bilateral agreement (provisions on double superannaution coverage) between Australia and the former Yugoslav Republic of Macedonia. |
| Bilateral social security agreement with The Netherlands |
| Explains the bilateral agreement (provision on double superannuation coverage) between Australia and the Netherlands. |
| Bilateral social security agreement with the Republic of Poland |
| An explanation of the Bilateral Social Security Agreement between Australia and the Republic of Poland. |
| Bilateral social security agreement with the Slovak Republic |
| Explains the bilateral agreement (provisions on double superannuation coverage) between Australia and the Slovak Republic. |
| Bilateral social security agreement with the United States of America |
| Explains the bilateral agreement (provisions on double superannuation coverage) between Australia and the United States of America. |
| Capital gains tax cap election |
| How to complete your capital gains tax (CGT) cap election. NAT 71161. |
| Choice of super fund - meeting your obligations |
| This document explains what you need to know to meet your choice of super fund obligations as an employer and business operator. |
| Choosing a super fund - How to complete your Standard choice form |
| The Standard choice form sets out employee options for choosing a superannuation fund. |
| Common questions |
| A list of answered 'frequently asked questions' on super for employers. |
| Completing your Superannuation guarantee charge statement - quarterly |
| Instructions for how to complete the Superannuation guarantee charge statement - quarterly, which should be completed for quarters starting on or after 1 July 2003 (NAT 9600). |
| Completing your superannuation guarantee late payment offset election |
| These instructions include what is a superannuation guarantee late payment offset, who is eligible for the offset, when and where to lodge the form and a PDFversion that can be downloaded (NAT 14899). |
| Data and payment standards |
| The Superannuation Legislation Amendment (Stronger Super) Act 2012 received royal assent on 28 June 2012, establishing a framework to implement the superannuation data and payment standards. |
| Employee/contractor decision tool |
| Businesses can use this tool to determine whether a worker is an employee or contractor. It will give you a decision based on your answers to some questions. |
| Employer guide for reportable employer super contributions |
| As an employer, this guide will help you to work out how much of the super contributions you make for your employees are reportable employer superannuation contributions and how to keep appropriate records of those contributions. |
| Employers affected by bushfires or floods |
| Information about super obligations for businesses affected by natural disaster, including frequently asked questions. |
| Give new starters a helping hand |
| Here's something to help your new employees understand super. |
| Guide to superannuation for employers |
| Provides information and advice for employers on paying superannuation. |
| High risk industries targeted for superannuation obligations |
| Some employers in the cafe and restaurant, real estate services or carpentry services industries are not meeting their super responsibilities. If you work in these industries we are currently running an education campaign to help you better understand your obligations. |
| How much to pay and when to pay |
| The minimum super you must pay is 9% of each eligible employee's 'ordinary time earnings'. You have to make payments at least four times a year, by 28 days after the end of each quarter. You can generally claim a tax deduction for super contributions you pay on time. However if you pay late you cannot claim a tax deduction for the amount you pay. |
| Key superannuation rates and thresholds |
| The key rates and thresholds that apply in relation to contributions and benefits, employment termination payments, superannuation guarantee and co-contributions. |
| Making employer super contributions to a fund whose assets have been frozen |
| This document explains what employers need to do if they are making super contributions to a super fund whose assets have been frozen. |
| Nominal interest calculation worksheet |
| Worksheet to be used by employers to calculate super guarantee nominal interest. |
| Records you need to keep |
| You must keep records of how much super you've paid for each employee and how it was calculated. You also need to keep records that show you've met your other super obligations, such as offering a choice of fund to your eligible employees. |
| Reportable employer superannuation contributions |
| This page contains information about Reportable employer superannuation contributions (RESC). |
| Salary sacrificing super - information for employers |
| Information for employers on salary sacrifice arrangements for their employees. |
| Setting up super for a worker |
| You must pay super guarantee contributions into a complying super fund. Your employees may be entitled to choose their super fund - if so, you must provide them with a form so they can make their choice. You can arrange with an employee to salary sacrifice into super. |
| Super - what employers need to know |
| An overview of employers' super obligations. (NAT 71038) |
| Super for contractors |
| As an employer, you may have superannuation guarantee obligations if you employ contractors. The following information will help you to understand how the superannuation guarantee applies to contract workers. |
| Super guarantee for long distance drivers |
| Information on how to calculate the correct amount of super guarantee contributions for your employees, including how to work out ordinary time earnings. Also explains how to calculate super guarantee for drivers paid on a piece-rate basis, such as cents per kilometre. |
| Super reform - questions and answers for employers |
| Frequently asked questions about how employers are affected by super reform. |
| Superannuation guarantee - annual - instruction guide and statement |
| Instructions on how to complete the annual superannuation guarantee statement for periods prior to 1 July 2003. NAT 2125. |
| Superannuation guarantee - supporting document requirements for objections |
| Documents and information to send with your objection about superannuation guarantee. |
| Superannuation guarantee (SG) contributions calculator |
| Use this tool to calculate SG contributions for your eligible employees for a current quarter, including the period within 28 days after the end of that quarter. |
| Superannuation guarantee charge statement - quarterly |
| To be completed by employers & their representatives who are required to lodge a quarterly superannuation guarantee statement due to a superannuation guarantee or choice shortfall for any employee for quarters starting on after 1 July 2003. NAT 9599 |
| Superannuation guarantee charge statement and calculator tool |
| Use this tool if you are late in paying your employees' superannuation contributions to a superannuation fund. It will enable you to calculate your SGC liability and prepare the SGC statement to be lodged with the ATO. |
| Superannuation guarantee eligibility decision tool |
| Use this decision tool if you have employees (including some contractors) to check their eligibility for super contributions. |
| Transitional termination payment pre-payment statement |
| This payment ceased on 30 June 2012. |
| Using ordinary time earnings to calculate the super guarantee |
| This document explains how to calculate the super guarantee using ordinary time earnings. |
| What must you do if you haven't met your obligations |
| If you don't pay the minimum amount into the correct fund by the due date, you'll have to lodge a statement and pay us the superannuation guarantee charge. This charge is the amount of shortfall super that needs to be paid for the employee, plus interest, plus an administration fee. |
| Working out if you have to pay super |
| Generally you have to pay super for your employees if they're between 18 and 69 (inclusive) and you pay them $450 or more (before tax) in a month. If they're under 18 they also have to work at least 30 hours per week. |