Employee Superannuation | Taxation 

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Running a business and employing people involves superannuation obligations.

All employees are covered by the superannuation guarantee legislation, whether they are full-time, part-time, or casual workers. This means that as an employer, you‘ll have to take certain steps during the employment process in order to meet your requirements.

Business owners and employers need to:

If you’re a sole trader, or in a partnership, you’re not obliged to pay super. Visit the Australian Taxation Office External link website to find out more.

Superannuation contributions and fund choices

All employers are required to offer their employees a choice of super fund External link on commencement. This involves:

  1. identifying new eligible employees
  2. providing a Standard choice form to eligible employees
  3. acting on your employee's choice of super fund.

Payment cut-off dates External link for super contributions each year are:

  • 28 January
  • 28 April
  • 28 July
  • 28 October.

If you don't make your superannuation contributions by these cut off dates, you'll face penalties. Visit the Australian Taxation Office External link's website to find out what to do if you haven’t paid your contributions on time.

Start-up, micro, and small business owners

Are you a small business owner with 19 or fewer employees? The Small Business Superannuation Clearing House External link is a free online service that helps small businesses meet their superannuation guarantee obligations.

The service makes it easier for employers to pay all their super contributions online in one transaction, which are then counted as being paid on that date. It also gives employers 21 days leeway to pass on employee choice of fund details.

Register as a small business External link with the Clearing House to take advantage of this service.

Australian Taxation Office (ATO) resources

Read the ATO's Guide to superannuation for employers External link for more details on:

Use the Employer obligations checklist External link to keep track of what you need to do as an employer.

The ATO also provides useful tools for employers, including:

Still have questions? Visit the Common questions External link section of the ATO’s website to find answers.

Use our Advisor Finder tool to locate an advisor in your state or territory.

Read our Independent contractors topic to find out more about employing contractors.