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  • Paying super contributions

    As an employer, you must pay super contributions for your eligible employees to a complying fund or retirement savings account to avoid the super guarantee charge.

    In this section

    Work out if you have to pay super

    Check if you have to pay super for your employees, including contractors and workers under 18.

    How much super to pay

    Check which earnings qualify for super and use the super guarantee calculator to work out the amount.

    How to pay super

    Pay electronically to complying super funds and retirement savings accounts.

    Super payment due dates

    Check the quarterly super payment due dates.

    Where to pay super

    Determine the right super funds to pay super guarantee contributions to.

    Missed and late super guarantee payments

    What to do if you're late or miss a payment, and how to report and pay the super guarantee charge.

    Last modified: 16 Feb 2022QC 65745