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  • Super guarantee employer obligations course

    Our super guarantee employer obligations online course is designed to help employers understand their obligations to pay super for eligible employees.

    The course is free. It is available on our website and takes around 2 hours to complete.

    Completing the course will result in the following learning outcomes. You will understand:

    • the importance of paying super guarantee
    • the circumstances in which it is payable
    • the steps to setting up super for your employees
    • how to calculate super guarantee
    • how to lodge and pay super guarantee
    • what to do when a super guarantee payment is late or missing
    • your record-keeping requirements.

    The course is voluntary unless you've been directed by the Commissioner to undertake it. You will receive formal notification if you are directed to complete the course.

    There is an assessment associated with this course. On successful completion of the assessment (a score of 80% or more), you will receive a Certificate of completion to keep for your records.

    You do not need to register for this course.

    Next step:

    See also:

    • Approval of education courses – the ATO may approve super guarantee education courses developed by external providers, where the course meets specific criteria.
    Last modified: 09 Apr 2019QC 58507