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As an employer you need to make super payments on behalf of all of your eligible employees.
Legislation requires you to:
Generally, you have to pay super for any employee who is 18 years or older and for who you pay $450 or more (before tax) in salary or wages in a month.
You'll have to pay super for an employee who’s under 18 if:
This applies whether the employee works full time, part time or as a casual.
Payments must be made by the following dates
You’re required to make Super Guarantee (SG) contributions on (at least) a quarterly basis. If you don’t, you may incur a penalty. Find out more on the ATO website.
If you have an employee who wants to make personal super contributions as a payroll deduction, check you have given us their Tax File Number (TFN) as we’re not allowed to hold personal after-tax (non-concessional) contributions for more than 30 days without it. So after 30 days, if we don’t have a valid TFN, we’ll return the contributions to your pay office or to the employee if they’ve made the contribution themselves.
It’s important to know that when your employee gives you their tax file number (TFN), you must give it to their chosen super fund the next time you make a payment for them to that fund. If you receive the TFN less than 14 days before you are due to make a payment, you have 14 days to give the TFN to the fund. There are penalties if you don't pass an employee's TFN on to their fund.
It's also your responsibility to ensure that third parties you engage to manage your payroll or a clearing house to distribute super contributions to your employees super funds, pass the TFNs on to super funds.
You must keep records that show:
Go to the ATO website for more information.
For assistance with general super enquiries contact Employer Solutions.