Superannuation for employers

How much super to pay

Work out how much super guarantee you have to pay and what's considered ordinary time earnings (OTE) and overtime.

Identify reportable employer super contributions

Find out about reportable and non-reportable employer super contributions, record keeping and information for employees.

Setting up super for your business

The 5 steps you must take as an employer to set up your business so you can pay your employees' super.

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 your employer

Find out how much super your employer must contribute to your super fund (known as super guarantee).

Super obligations for employers checklist

Use this checklist to see if you're meeting your super obligations and keep your records as evidence.