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  • Superannuation guarantee – Tax basics for non-profit organisations


    This document forms part of our guide Tax basics for non-profit organisations

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    Superannuation guarantee

    As an employer you must provide a minimum level of super support for your eligible employees - currently 9.5% of an employee's ordinary time earnings - or lodge a Superannuation guarantee charge statement - quarterly (NAT 9599) and pay the superannuation guarantee charge (SGC).

    Who is covered by superannuation guarantee?

    Most employees, whether full-time, part-time or casual, are covered by the superannuation guarantee legislation. The definition of employee is extended for super purposes to cover some additional categories of workers, including company directors, some artists, sportspeople and certain independent contractors.

    Exceptions include employees who are:

    • paid less than $450 (before tax) in any calendar month (super does not have to be provided for that month)
    • non-resident employees who are paid solely for work undertaken outside Australia
    • under 18 years old and employed for no more than 30 hours per week.

    Find out more

    Guide to superannuation for employers

    End of find out more

    Which organisations are exempt from the superannuation guarantee charge?

    No organisations are exempt - all are subject to the superannuation guarantee legislation, including those organisations that are exempt from income tax.

    How much does your organisation need to pay?

    The minimum amount of super support you must provide for your employees is 9.5% of each employee's ordinary time earnings.

    Any existing super obligations under an industrial award count towards the minimum level of support, as do payments made under a salary sacrifice arrangement. However, employee contributions do not count towards the employer's obligations.

    Employer contributions must be paid at least quarterly to a complying super fund or retirement savings account. The table shows the quarterly due dates.

    Super guarantee charge

    If you don't pay the minimum level of super support for your employees by the quarterly cut-off date, you must lodge a Superannuation guarantee charge statement - quarterly (NAT 9599) and pay the SGC to us. The charge includes the shortfall between what you should have paid and what you actually paid, and administration and interest components.

    If you make sufficient super contributions for your eligible employees by the relevant due dates, those contributions are generally tax deductible. However, the SGC is not tax deductible.

    Late employer contributions made to a super fund or retirement savings account (RSA) may be able to be used to offset part of the shortfall and nominal interest components of the SGC if the employer makes an election and meets certain eligibility criteria. The employer has to lodge a Superannuation guarantee charge statement - quarterly (NAT 9599) with a late payment offset election and pays only the remaining part of the SGC to us.

    Table 5: Super quarters and due dates

    Superannuation guarantee quarter

    Due date for payment of super contributions

    Due date for lodgment of statement and payment of SGC

    1 July - 30 September

    28 October

    28 November

    1 October - 31 December

    28 January

    28 February

    1 January - 31 March

    28 April

    28 May

    1 April - 30 June

    28 July

    28 August

    Choice of super fund

    You must offer eligible employees a choice of super fund. To do this, provide each new eligible employee with the Standard choice form found in Choosing a super fund (NAT 13080) within 28 days of their start date so they can nominate a fund for their super contributions. You should already have done this for existing employees.

    Find out more

    For more information about your super responsibilities:

    End of find out more
    • Last modified: 13 Jan 2015QC 16971