ATO logo
Search Suggestion:

Employing staff? Our video explains your super obligations

Watch our video so you can avoid extra paperwork, charges, or penalties.

Published 30 May 2025

As an employer, you must pay super guarantee (SG) for your eligible employees and contractors in full, on time and to the right fund.

Before 1 July 2025, the SG rate is 11.5%. From 1 July onwards, the SG rate increases to 12%.

You must pay SG at least quarterly but you can pay it more often to help manage your cashflow. Find out more at ato.gov.au/cashflowcoachingkit The next quarterly SG payment is due 28 July. There are penalties if you don't pay on time.

This video explains your super obligations so you can avoid extra paperwork, charges, or penalties.

For more information visit ato.gov.au/superforemployers

Keep up to date

We have tailored communication channels for medium, large and multinational businesses, to keep you up to date with updates and changes you need to know.

Read more articles in our online Business bulletins newsroom.

Subscribe to our free:

email notifications about new and updated information on our website - you can choose to receive updates relevant to your situation. Choose the 'Business and organisations' category to ensure your subscription includes notifications for more Business bulletins newsroom articles like this one.

QC104996