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Superannuation for employers

How much to pay
Each quarter, for each eligible employee, you must pay the minimum percentage of their ordinary time earnings in super. Ordinary time earnings (OTE) are usually the amount your employee earns for their ordinary hours of work. It includes things like commissions, shift loadings and allowances but not overtime payments.
Reportable employer super contributions - for employers
If you make extra super contributions for an employee – for example, under a salary sacrifice arrangement – you may need to report those extra contributions on your employee's annual payment summary.
Run a quick check of your super obligations
Run a quick check of your businesses super obligations
Setting up super
Employees who are eligible for super may also be eligible to choose the fund you pay it to. You must give these employees the opportunity to nominate their chosen super fund.
Super for employers
Under the superannuation guarantee law you must pay super contributions for your eligible employees, at a minimum rate of 9% of their ordinary time earnings, so they can enjoy the benefits of super in their retirement.
Super from my employer
Find out how much your employer should pay into your super account and information on salary sacrifice arrangements.