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.
Media: video title
https://tv.ato.gov.au/ato-tv/media?v=bi9or7odhi4umoOpens in a new window(Duration: mm:ss)
For more information visit ato.gov.au/superforemployers
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