ato logo
Search Suggestion:

Super guarantee employer obligations – online course

Learn about your super guarantee employer obligations by completing our online course

Last updated 26 July 2023


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

After completing this course you'll understand the following about super guarantee:

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

You can take an assessment after completing the course. Once you've successfully completed the assessment (with a score of 80% or higher) you will receive a certificate of completion. You can save and print your certificate.

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 directive.

Start the course now

The super guarantee employer obligations course should take around 2 hours to complete. Complete the 8 modules in the order listed below. You don’t have to do the whole course in one sitting. You can make a start now and continue later.