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  • Super from your employer

    How much your employer should pay

    If you’re eligible for super guarantee (SG) contributions, at least every three months your employer must pay into your super account a minimum of 9.5% of your ordinary time earnings, up to the ‘maximum contribution base’ (rate current as of 1 July 2014).

    Note: If your employer is from Norfolk Island they should pay SG at a rate of 2%. This rate will increase yearly over the next 12 years. See Super for employers for more information.

    These payments are classified as employer contributions and count towards your concessional (before-tax) contributions cap.

    Ordinary time earnings are generally what you earn for ordinary hours of work, including over-award payments, commissions, allowances, bonuses and paid leave.

    If you’re a contractor, the minimum super amount should be calculated on the labour component of your contract, if it’s possible to separate it out. Otherwise it should be calculated on the total amount.

    Next step:

    Working overseas

    If you take up an Australian employer’s offer to temporarily work overseas, your employer must continue to pay super contributions for you in Australia.

    You or your employer will not have to pay super (or a super equivalent) in the other country if both the following apply:

    See also:

    Last modified: 28 Nov 2018QC 23213