ato logo
Search Suggestion:

Super guarantee employer obligations course

Our super guarantee employer obligations course helps educate employers about their super guarantee obligations.

Last updated 25 May 2021

The super guarantee employer obligations course is designed to educate employers about their super guarantee (SG) responsibilities for eligible employees.

After completing this course you'll have a better understanding of super guarantee, including:

  • the importance of paying
  • when to pay
  • how to set it up
  • how much to pay
  • how to lodge and pay
  • what to do when a payment is late or missing
  • record-keeping requirements.

You can take an assessment after completing the course to test your understanding.

Once you've successfully completed the assessment (with a score of 80% or higher), a certificate of completion will be available for you to save and print.

The assessment result for employers directed by the Commissioner of Taxation to undertake this course will be automatically forwarded to us. Keep your certificate of completion until you receive written confirmation that you've complied with the direction.

Course overview

The course should take around two hours to complete. You do not have to do the whole course in one sitting – you can make a start now and continue later.

Work through the 8 modules in the order listed below:

  • Module 1: Overview of superannuation
  • Module 2: Working out if you must pay super
  • Module 3: Setting up super for your employees
  • Module 4: Calculating super guarantee
  • Module 5: Paying super contributions
  • Module 6: Correcting late super payments
  • Module 7: Reducing the risk of penalties
  • Module 8: Resources
Start the course now