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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, and
    • a choice of super fund.

    If you fail to meet these obligations, your organisation will need to report this to us by lodging a Superannuation guarantee charge statement – quarterly, and pay the super guarantee charge (SGC).

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

    Most employees, whether full-time, part-time or casual, are covered by the super guarantee legislation. Company directors, some artists, sportspeople and certain independent contractors are also covered.

    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 undertaken outside Australia
    • under 18 years old and employed for no more than 30 hours per week.

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    Paying super

    The minimum amount of super contributions 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.

    Payments must be made using SuperStream, where contributions and associated information are sent electronically.

    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 – quarterly 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 and what you actually paid, plus administration and nominal interest components.

    If you make sufficient super contributions for your eligible employees by the relevant cut-off 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 may be used to offset part of the shortfall and nominal interest component of the SGC if eligibility criteria are met. You will need to lodge a Superannuation guarantee charge statement – quarterly with a late payment offset election and pay only the remaining part of the SGC to us.

    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 within 28 days of their start date so they can nominate a fund to receive their employer super contributions. You should already have done this for existing employees.

    See also:

    Last modified: 12 Dec 2017QC 16971