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  • Where to pay super contributions

    You must pay your contributions to a complying super fund or retirement savings account (RSA).

    • A complying super fund is one that meets specific requirements and obligations under super law.
    • An RSA is a type of account offered by institutions such as banks and building societies for retirement savings.

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    Complying super funds

    There are two ways of checking whether a fund is complying.

    • use Super Fund LookupExternal Link, or
    • get confirmation from the fund's trustee. In confirming their status, the fund must indicate that it intends to accept your super contributions and will continue to meet the relevant legal requirements.

    Contributions you pay to a non-complying super fund:

    • won't count towards meeting your super guarantee obligations
    • won't be tax-deductible
    • may incur a fringe benefits tax (FBT) liability.

    With confirmation, you're protected against penalties.

    Award obligations

    You may need to check relevant industrial awards to see if they oblige you to pay super contributions into a specified fund.

    Contributions to a complying super fund or RSA under an award arrangement will usually count towards meeting your super guarantee (SG) obligations.

    But you must also ensure the fund or RSA satisfies any MySuper or choice of super fund obligations you may have.

    If the super contributions percentage in an award is below the SG rate, you must pay extra contributions to reach this minimum level. If you don't, you'll incur a superannuation guarantee charge (SGC).

    See also:

    Last modified: 03 Dec 2016QC 33748