A-Z index

Superannuation for employers

How much super to pay
Work out how much super 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
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
Use this checklist to see if you're meeting your super obligations as an employer.