Superannuation guarantee - how to meet your super obligations
For the 2009–10 income year and all future years, if you make super contributions under a salary sacrifice arrangement or extra super contributions to a super fund for an employee, you may need to report those contributions on your employee’s payment summary. For more information, refer to Reportable employer super contributions.
To order a printed copy, take note of the NAT number – NAT 1987 and select Online publications ordering service or phone the Publications Distribution Service on 1300 720 092.
The Publications Distribution Service operates from 8.00am to 6.00pm, Monday to Friday.
phone us on 13 10 20 between 8am and 6pm, to speak to a tax officer.
About this guide
This guide explains what you need to know to meet your super obligations as an employer and business operator.
A good place to start is the quick super guide for your business. It outlines your super obligations as an employer and which sections you need to read to get more detailed information about each of your obligations.
Throughout this guide you will find important notes (look for the and symbols) that will help you with key information.
You will also find ‘more information’ boxes (look for the symbol) that will show any further steps you may need to take or supplementary information we recommend you refer to.
Throughout this guide we often refer to NAT numbers. A NAT number is a unique national identifying number we give each of our publications to keep track of them. You can use this number to search for publications on our website and quote the number over the phone when requesting a publication to be sent to you.
When we refer to you or your business in this guide, we’re referring to you as a business entity, for example: a sole trader, partnership, company or trust that conducts a business.
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symbols) that will help you with key information.
