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This page explains your super guarantee (SG) obligations as an employer.

The SG is the minimum amount of superannuation you must pay for an eligible employee.

If you’re a sole trader or a partner in a partnership, you don’t need to pay yourself the SG. But you can choose to make voluntary payments. The ATO’s website has more information about super for sole traders and partnerships.

New Payday Super rules started 1 July 2026

You must now pay employees' SG when you pay their salary and wages instead of every quarter.

Visit the ATO website for more information on Payday Super.

Why you need to pay super

Under the National Employment Standards and Superannuation Guarantee (Administration) Act 1992, employers must make super contributions for eligible employees. These payments go to a complying super fund or retirement savings account.

Pay super for eligible workers

You’ll need to pay SG contributions for employees aged 18 or over. This includes company directors and some contractors.

Staff under 18 are eligible for the SG if they work for you for more than 30 hours a week.

How much super you need to pay

The SG rate is 12% of your employee’s qualifying earnings. You might need to pay a higher SG rate if it’s in an award or enterprise agreement.

Super contributions are paid in addition to your employee’s wages or salary.

Employees can ask you to make extra post-tax super payments for them. These don't count towards your SG obligations.

Know when payments are due

You must make SG contributions every time you pay your employees. 

Contributions must reach your employees' super funds within 7 business days of payday. You have up to 20 days in some circumstances, such as your first contribution to a fund or for a new employee.

Pay the SG contribution on time to avoid super guarantee charges (SGC) and penalties.

Get the right super fund details

It's important you pay SG contributions to the right super fund account to avoid penalties.

You generally need to pay SG contributions to an employee's chosen fund, such as an industry fund, retail fund or self-managed super fund (SMSF).

Some awards and enterprise agreements need you to pay SG contributions to a specific super fund. Check your award or enterprise agreement to see if this applies to your employees.

Give eligible employees a choice of super fund

Most employees are eligible to choose what fund their super goes into. Give eligible employees a standard choice form when you hire them.

These employees can ask to change their super fund at any time. You only need to accept one change every 12 months, but you can choose to accept more. 

Employee tax file number (TFN)

When an eligible employee gives you their TFN, you have 14 days to give it to their super fund, or you’ll get a penalty. Find out more about giving TFNs to super funds on the ATO website.

Stapled super funds

A 'stapled' super fund is an existing super account that follows an employee as they change jobs.

You must request your employee's stapled super fund details from the ATO if:

  • they are eligible to choose a super fund but don't (this includes independent contractors who are employees for super guarantee purposes)
  • they are not eligible to choose a super fund.

If your employee doesn't choose a super fund or have a stapled super fund, you’ll need to pay their super into your business's default super fund.

How to make super payments

You can make employee SG contributions to a complying super fund using:

  • payroll software
  • a super clearing house, which pays your employee’s super funds using a single payment from you
  • the super fund’s online system.

Whatever method you use, make sure it complies with the SuperStream payment standard. SuperStream uses a unique payment reference number to send data and payments electronically in a standard format.

Report super details to the ATO

Report your qualifying earnings and super liability to the ATO using payroll software that supports Single Touch Payroll (STP). This software sends tax and super information to the ATO each time you pay your employees.

You may also have reportable super contributions you need to tell the ATO about, such as:

  • extra payments as part of an employee's individual salary package
  • extra payments under a salary sacrifice arrangement
  • pre-tax amounts paid to an employee's super fund at the employee's direction, such as directing an annual bonus into super.

You can report those using STP or through a payment summary annual report.

Keep records

You must keep records of super fund choices and the payments you've made for each eligible worker for a minimum of 5 years. This is evidence of your compliance with your super obligations.

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