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You must pay a minimum of 9.5% of each eligible worker’s ordinary time earnings each quarter.
For super guarantee purposes, your workers include your employees and any contractors you engage wholly or principally for their labour.
Ordinary time earnings (OTE) is usually the amount your employee earns for their ordinary hours of work. It includes things like commissions, shift loadings and allowances, but doesn’t include overtime payments.
For contractors, use the labour component of their contract as the basis for their OTE.
Super is calculated quarterly – that is, every three months. For each of your eligible workers:
If you back-pay salary or wages to a former employee you have to pay super contributions on that back pay.
You can claim a full tax deduction for super payments you make for employees by the cut-off date.
Find out more
Use the Superannuation guarantee contributions calculator to work out how much super you must contribute for your eligible workers.
You have to pay super guarantee contributions for each eligible worker at least four times a year. Payments must be made by the quarterly cut-off dates:
Payment cut-off date
1 July – 30 September
1 October – 31 December
1 January – 31 March
1 April – 30 June
If you haven’t met your super obligations as an employer, you have to lodge a Superannuation guarantee charge statement – quarterly and pay a super guarantee charge to us.
You’ll have to do this if you don’t pay:
The super guarantee charge is made up of the super guarantee shortfall amounts (including any choice liability), interest at 10% per annum, and an administration fee of $20 per worker per quarter.
Also, your business will lose the tax deduction it would normally get. Late super contributions and the super guarantee charge are not tax deductible.
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