Super guarantee video series
The following videos are designed to help you understand your super obligations.
- Super for employersExternal Link – information on your super guarantee (SG) obligations as an employer
- Paying super guarantee lateExternal Link – what to do if you pay SG late
- What is a super guarantee charge statementExternal Link – what to do if you don't pay SG on time, in full, and to the correct fund.
Tools and other information
The following resources are designed to assist you with your SG obligations.
- Super for employers – information for employers about SG
- Super guarantee eligibility decision tool – work out 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.