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  • Super from your employer

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

    If your employer is from Norfolk Island, a transitional rate applies. See Norfolk Island tax and super – Super for employers.

    SG 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
    • 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. Otherwise it should be calculated on the total amount.

    Next step:

    Working overseas

    If you take up an Australian employer’s offer to temporarily work overseas, your employer must continue to pay super contributions for you in Australia.

    You or your employer won't have to pay super (or a super equivalent) in the other country if both the following apply:

    Opt-out of receiving super guarantee

    If you have two or more employers and expect your employers' super contributions will exceed your concessional contributions cap for a financial year, you can apply to opt-out of receiving SG from some of your employers.

    Talk to your employer about the effect an exemption certificate may have on your pay or other entitlements before you apply. Note also that your employer can disregard an exemption certificate and continue paying SG.

    Next step:

    See also:

    Last modified: 07 Oct 2019QC 23213