As an employer, you must pay your people a minimum amount of super. It's called the super guarantee rate (SG rate). It's a compulsory super contribution for most workers.

What is the superannuation rate?

From 1 July 2023, the current super rate that most employers need to pay is 11% of your people's ordinary time earnings (OTE). You pay this into your employee’s super account.

What are ordinary time earnings?

They include:

  • Ordinary hours of work
  • Over-award payments
  • Commissions
  • Shift loadings
  • Annual leave loading
  • Allowances
  • Bonuses

They don't include:

  • Reimbursement of expenses
  • Paid overtime
  • Overtime-related allowances

If you're a Queensland Government employer, you may need to pay super at a higher rate.

Not sure what you need to pay super on?

Check the ATO website

Super rate increases

The super guarantee rates are set to go up each year until they reach 12% on 1 July 2025.

Date SG rate
1 July 2023 11%
1 July 2024 11.5%
1 July 2025 12%

Who should get SG rate contributions?

Generally, you have to pay the super guarantee to employees who are:

  • Full-time, part-time, or casual
  • 18 years old
  • Under 18 and working more than 30 hours per week.

Find out more about the super rules for employers and how we make it easier for you to pay it.

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Work out how much super to pay with the Australian Taxation Office's (ATO) super guarantee contributions calculator. Or contact us for help.
Try the calculator

Super guarantee FAQs

Check these questions that our employers often ask. If you can't find the answer you're looking for, please contact us.

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The ATO also has a free online course to help you understand the super guarantee.

The super guarantee is the minimum amount of super you have to pay to your people by law. It's a set rate that you use to work out super payments, based on your employee's ordinary time earnings (OTE).

If you don't pay it, you'll have to pay a fine. It's called the super guarantee charge.

You need to make super guarantee contributions at least 4 times a year (quarterly). Some super funds and industry awards need you to pay super more often.

Find out more.

Yes. You need to pay super guarantee contributions to casual employees by law.

Not if you know exactly how much overtime your employee worked. Even if it's regular, frequent, or bundled into their total salary package.

But if you’re not sure of the exact amount, you’ll have to pay the super guarantee rate for all of the hours your employee worked that day.

Find out more.

Yes, if the bonus is for something during your employee's normal hours of work.

But if it's a bonus for work in overtime hours, you don't need to pay super on it.

Find out more.

Yes. You should be paying the super guarantee rate while people are on long service leave.

But if they ask to take their long service leave as a payout (like when they resign or retire), you don’t need to pay the SG rate.

Find out more.

You don't have to make SG contributions even though you pay your employee the national minimum wage for up to 20 weeks while they're on Centrelink's paid parental leave. But you can make voluntary super contributions.

If you offer extra paid parental leave, it’s a good idea to check with the ATO if you need to pay super. It can depend on your award, employee agreement/contract, or super fund rules.

The superannuation guarantee charge (SGC) is a fine you have to pay if you don't pay your people's super on time and to the right fund. It's on top of your employee contributions and it's not tax deductible. And you'll also need to send an SGC statement to the ATO.

You'll have to pay more charges if you keep missing payments. So it's a good idea to keep track of the payment deadlines.

You’ll still have to pay your people any super you were late paying too.