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  • Super for employers

    Super is money you pay for your workers to provide for their retirement.

    Generally, if you pay an employee $450 or more before tax in a calendar month, you have to pay super on top of their wages.

    The minimum you must pay is called the super guarantee (SG):

    • The SG is currently 9.5% of an employee’s ordinary time earnings.
    • You must pay SG at least four times a year, by the quarterly due dates.
    • You must pay and report super electronically in a standard format, ensuring you meet SuperStream requirements.
    • Your super payments must go to a complying super fund – most employees can choose their own fund.
    • If you don’t pay the SG on time, you may have to pay the super guarantee charge.

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    Last modified: 01 Jun 2017QC 33737