Super from my employer

How much your employer should pay

If you’re eligible for super guarantee contributions, at least every three months your employer must pay into your super account a minimum of 9.5% of your ordinary time earnings, up to the ‘maximum contribution base’ (rate current as of 1 July 2014).

Note: If your employer is from Norfolk Island they should pay super guarantee (SG) at a rate of 1%. This rate will increase yearly over the next 12 years. See Superannuation basics for more information.

These payments are classified as employer contributions and count towards your concessional (before-tax) contributions cap.

Ordinary time earnings are generally what you earn for ordinary hours of work, including over-award payments, commissions, allowances, bonuses and paid leave.

If you’re a contractor, the minimum super amount should be calculated on the labour component of your contract, if it’s possible to separate it out. Otherwise it should be calculated on the total amount. If you need help calculating your super guarantee entitlement you can use the Estimate my super tool.

See also:

Last modified: 01 Jul 2016QC 23213