ato logo
Search Suggestion:

Super obligations for employers checklist

Use this checklist to see if you're meeting your super obligations and keep your records as evidence.

Last updated 19 March 2023

Eligibility

Part of your obligations as an employer is to pay super guarantee (SG). Super provides income for your employees in their retirement.

Paying your employees the right amount of super

Have you determined

Answer

 

YES/NO

 

YES/NO

 

YES/NO

 

YES/NO

Selecting a fund

Selecting a super fund to pay your employees' super contributions

Have you

Answer

 

YES/NO

 

YES/NO

 

YES/NO

 

YES/NO

  • understood how to pay super and ensured you're paying to a complying fund or retirement savings account (RSA)?
 

YES/NO

Pay and report electronically

Working out how much to pay

Have you

Answer

 

YES/NO

Paying and transferring data to your employees' super fund

Have you complied with SuperStream by making payments and providing data electronically

Answer

 

YES/NO

Paying on time

To avoid the super guarantee charge (SGC), pay your employees by the quarterly due date.

Paying contributions on time

Have you

Answer

 

YES/NO

  • paid super contributions on time?
 

YES/NO

  • paid super contributions at least 4 times a year?
 

YES/NO

If you haven't paid on time

Have you

Answer

 

YES/NO

 

YES/NO

 

YES/NO

Record keeping

Make sure you keep records as evidence.

Record keeping obligations for employers

Have you kept accurate records

Answer

  • that are written in English or can be easily accessed and converted into English?
 

YES/NO

  • for 5 years?
 

YES/NO

  • that if electronic, has software that can access older file types such as CDs?
 

YES/NO

  • of receipts or other documents issued by the fund showing you've made contributions for each employee?
 

YES/NO

  • that show how much SG you paid for each employee and how it was calculated?
 

YES/NO

  • that show you've offered each eligible employee a choice of super fund?
 

YES/NO

Help and support

For super enquiries, phone 13 10 20


QC50339