As an employer, there are some things you need to know and do when it comes to superannuation. We can help you understand how to meet these requirements, so you can get on with running your business.

Pay your employees' super

Who to pay

Generally, you have to pay super for your employees if they are:

  • Age 18 years or older or, if under the age of 18, working more than 30 hours per week
  • Employed on a full-time, part-time or casual basis
  • Paid $450 or more, before tax, in salary or wages in a month.

How much to pay

For most employers, the minimum rate you need to pay to an employee's super account is 9.5% of their salary. This is called the Superannuation Guarantee (SG).

An employee's SG rate should be based on their ordinary time earnings (OTE) salary, which is generally what you pay them for their ordinary hours of work, including commissions, shift loadings and allowances, but not overtime payments.

To work out how much super you need to pay, you can use the Australian Taxation Office (ATO)'s SG contributions calculator or contact us for help.

Queensland Government employers

If you are a Queensland Government employer with employees who are making 'standard contributions', you may need to contribute at a higher rate.

Find out more

When to pay

Under the Government's superannuation rules, you need to make payments at least four times a year, by the quarterly due dates shown below. Making your contributions on time means you can claim them as a tax deduction, and avoid being charged any penalties by the ATO.

Here are the payment deadlines. Make sure you allow for processing times.

 Quarter Period Due date
 1 1 July – 30 September 28 October
 2 1 October – 31 December 28 January
 3 1 January – 31 March 28 April
 4 1 April – 30 June 28 July

Make contributions with Employer Direct

Streamline your super payments and meet your reporting requirements quickly and easily with Employer Direct.

Get started

Understand choice of fund requirements

Partner with a super fund that's right by you

With over a century of experience, tailored financial wellbeing solutions, and dedicated support for your business, it's easy to see why employers from across Australia choose QSuper as their default super fund.

More reasons to choose QSuper

Other requirements

Provide tax file numbers (TFNs)

When an employee provides you with their TFN, you need to pass this information to their super fund within 14 days, or when you make their first contribution. You can do this via a clearing house like Employer Direct.

If you do not pass on their TFN, the ATO may issue you with a fine and your employee won't be able to make personal contributions. They may also pay more tax on their super.

Meet reporting obligations

The ATO has set requirements on how you need to report tax and superannuation information to them called Single Touch Payroll (STP). To meet the ATO's STP obligations, you need to report super payments from your payroll system each time you pay your employees. Employer Direct can help you meet your STP obligations as the appropriate information is sent to the ATO when super payments are processed through the system.

You also need to keep records that show that you have offered each eligible employee a choice of super fund.


We're here to help

Our dedicated Employer Solutions team can help you understand your super responsibilities.

Contact us