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  • Super guarantee

    Your not-for-profit organisation must provide its eligible employees with:

    • a minimum level of super contributions by the quarterly cut-off date
    • a choice of super fund.

    If you fail to do this, you will need to:

    Organisations that are income tax exempt are not exempt from the superannuation guarantee legislation.

    Most employees are covered by the super guarantee legislation. It covers those who are full time, part-time or casual. It includes 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-residents paid solely for work done outside Australia
    • under 18 years old and employed for no more than 30 hours per week.

    On this page:

    Paying super

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

    Employee contributions do not count towards the employer's super guarantee obligations.

    Employers must pay contributions at least quarterly, to either a:

    • complying super fund
    • retirement savings account.

    Where you send contributions and associated information electronically, you must make payments using SuperStream.

    Table: Super quarters and cut-off and due dates

    Super guarantee quarter

    Cut-off 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

    Super guarantee charge (SGC)

    You must lodge a Superannuation guarantee charge statement (XLS, 527KB)This link will download a file and pay the SGC to us if you did not:

    • pay the minimum level of super contributions for your employees by the quarterly cut-off date
    • meet your choice of super fund obligations for the quarter.

    The SGC includes the shortfall between what you should have paid (now calculated on all salary and wages) and what you actually paid. You also pay administration and nominal interest components.

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

    You may be able to offset late employer contributions made to a super fund or retirement savings account against part of the shortfall and nominal interest component of the SGC. This is if you meet the eligibility criteria. You will need to lodge a Superannuation guarantee charge statement (XLS, 527KB)This link will download a file with a late payment offset election. You then pay only the remaining part of the SGC to us.

    Choice of super fund

    You must offer eligible employees a choice of super fund. Provide each new eligible employee with a Superannuation (super) standard choice (NAT 13080) form. Give this to them within 28 days of their start date. They can nominate a fund to receive their employer super contributions.

    You should already have done this for your existing employees.

    See also:

    Last modified: 12 Nov 2020QC 16971