Tools and other information
The following resources are designed to assist you with your SG obligations.
- Super for employers – information for employers about SG
- Work out if you have to pay super – to identify if your employees (including any independent contractors) are eligible for SG
- Super guarantee contributions calculator – work out how much SG to pay into your employee's super fund
- Super guarantee charge statement and calculator tool – if you haven't paid your employees' super contributions to a complying super fund on time
- The Super guarantee charge calculator – available through Online services for business and Online services for agents – if you haven't paid your employees' super contributions to a complying super fund on time (for electronic lodgments)
- List of payments that are ordinary time earnings – to identify what payments are considered salary or wages and whether they are part of ordinary time earnings for SG purposes
- Stapled super funds for employers – to provide information on how and when employers should request a stapled super fund to remain compliant
- Superannuation Guarantee (Administration) Act 1992External Link – defines the way super guarantee works and your obligations as an employer
- Fairwork.gov.auExternal Link – if you're not sure what award or industrial agreement covers your employee you can visit the Fair Work Ombudsman website.
Return to Module 7: Reducing the risk of penalties.
Continue to Assessment.