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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.

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

From 1 July 2025, the SG rate is 12% of your employee’s ordinary time 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 pay SG contributions into a complying super fund every 3 months (quarterly). Some super funds, awards and contracts may need you to make payments more often.

Quarterly SG payments are due by:

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

If the due date falls on a weekend or public holiday, you can pay by the next business day.

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

You must give all eligible employees a choice of super fund when they start.

  • Identify new employees who are eligible to choose.
  • Give eligible employees a standard choice form no later than 28 days after they start.
  • Start sending payments to their choice of super fund within 2 months.

Eligible employees can change their super fund whenever they want. You only need to accept one change every 12 months.

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.

What to do if an employee doesn’t choose a fund

If an employee doesn’t choose a super fund, you must pay their SG contributions into their ‘stapled’ super fund. This is an existing super account that follows an employee as they change jobs. You’ll need to ask the ATO for these details.

If the employee doesn’t 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 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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