Super obligations for employers checklist

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

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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
which employees are eligible for super contributions?	YES/NO
if any contractors are eligible for super contributions?	YES/NO
if you should apply for a certificate of coverage for employees you're sending overseas	YES/NO
what payments are considered ordinary time earnings?	YES/NO

Selecting a super fund to pay your employees' super contributions
Have you	Answer
offered your employees a choice of super fund?	YES/NO
requested your employee’s stapled super fund details if they do not make a choice	YES/NO
selected your default super fund if your employee does not have a stapled super fund and hasn't chosen a fund?	YES/NO
provided your employees' TFN to their fund?	YES/NO
understood how to pay super and ensured you're paying to a complying fund or retirement savings account (RSA)?	YES/NO

Working out how much to pay
Have you	Answer
determined how much super to pay your employees?	YES/NO

Paying and transferring data to your employees' super fund
Have you complied with SuperStream by making payments and providing data electronically	Answer
through a SuperStream compliant system? through a commercial clearing house or the Small Business Superannuation Clearing House? through your super fund, if it offers this service?	YES/NO

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

Paying contributions on time
Have you	Answer
checked your super payment due dates?	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
calculated the SGC?	YES/NO
lodged the Superannuation guarantee charge statement?	YES/NO
paid the superannuation guarantee charge?	YES/NO

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

For super enquiries, phone 13 10 20

Last modified: 20 Mar 2023QC 50339