A-Z index

Compulsory employer contributions (Superannuation)

Paying super contributions
You must pay super regularly for each of your eligible employees. Payments must be made to complying funds or retirement savings accounts, must be at least the minimum amount, and must be paid before the due date each quarter.
Super from my employer
Find out how much your employer should pay into your super account and information on salary sacrifice arrangements.
Working out if you have to pay super
Generally, if you pay an employee $450 or more (before tax) in a calendar month, you have to pay super guarantee (SG) on top of their wages.