Super for employers

Super is money you pay for your workers to provide for their retirement.

Generally, if you pay an employee $450 or more before tax in a calendar month, you have to pay super on top of their wages.

The minimum you must pay is called the super guarantee (SG):

  • The SG is currently 9.5% of an employee’s ordinary time earnings.
  • You must pay SG at least four times per year, by the quarterly due dates.
  • You pay into a complying super fund. Most employees are eligible to choose which fund you pay into.
  • If you don’t pay the SG on time, you may have to pay the super guarantee charge.

Next steps:

See also:

Last modified: 03 Sep 2015QC 33737