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Superannuation for employers

How much super to pay
The minimum superannuation employers must pay for each eligible employee is 10% of their ordinary time earnings (OTE).
Identify reportable employer super contributions
Employers who make reportable employer super contributions (RESC) for their employees must report these through Single Touch Payroll (STP).
Setting up super for your business
You must set up your business to pay super into your employees' chosen super funds or a fund you nominate. Employees may also salary sacrifice into their 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 should pay you, and when they must pay you super if you work for them temporarily overseas.
Super obligations for employers checklist
Employers can use this checklist to see if they're meeting their super obligations. Make sure to keep records as evidence.