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

How to pay

You can pay your employees' super using a clearing house like Employer Direct. A clearing house is a payment facility that lets you easily make super contributions to multiple super funds in a single transaction.

Find out more

Stapling changes

If your new employee doesn't give you their choice of super fund form, you may need to ask the ATO for the employee's existing super account (called a stapled super fund) before making your first super payment for them.

For Queensland Government and related entity employees, you can continue to pay their super to their QSuper account or their preferred fund as usual.

How much to pay

For most employers, the minimum rate you need to pay to an employee's super account is 10.5% of their ordinary time earnings (OTE). This is called the Superannuation Guarantee (SG).

An employee's SG rate should be based on their OTE, 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.

When to pay

Under the Australian Government's superannuation rules, you need to make payments at least 4 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

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.

Standard contributions are an amount of between 2% and 5% of an employee's salary1 that they can pay to their super either before tax by salary sacrificing, or as after-tax contributions.

For an employee making standard contributions, the amount you need to pay will depend on what type of QSuper account they have, and whether they are a police officer or not. If you're unsure of the superannuation arrangements for your employees, please contact us.

Read our frequently asked questions (FAQs) to find out more about making payments.

Your employee pays You pay2
2% 9.75%
3% 10.75%
4% 11.75%
5% 12.75%
Your employee pays You pay2
3% 12%
4% 14%
5% 16%
6% 18%

Find out more in our Police Account Guide (pdf).

Your employee pays Their multiple increases by
2% 0.135
3% 0.160
4% 0.185
5% 0.210

Find out more about how the Defined Benefit account works.

Your employee pays Their multiple increases by
3% 0.140
4% 0.175
5% 0.210
6% 0.245

Find out more in our Police Account Guide (pdf).

Money in super icon

Make contributions with Employer Direct

Streamline your super payments and meet your reporting requirements in just a few steps with Employer Direct.

Understand choice of fund requirements

Let employees choose their super fund

Australians can choose which fund they want their super paid into. As an employer, you need to:

  • Give new employees a Superannuation standard choice form within 28 days of them starting their job
  • If your employee doesn't let you know their super fund, check with the ATO whether your new employee has an existing super account (a stapled super fund)
  • Start paying super into an employee's nominated fund within 2 months of them giving you back the completed form.

For Queensland Government employees, you can pay their super to their chosen fund. If your new employee doesn't make a choice, we'll automatically open a QSuper account for them once you start making contributions, because QSuper is your default super product.

If your employee already has a QSuper account, they can complete a QSuper Nomination Form (pdf) to let you know their existing account details, so we don't automatically open a new account for them.

Download form

Select a default super fund

You also need to choose a default super product for any employees who don't already have a super account.

QSuper is now part of Australian Retirement Trust, but you can stay with us if we're already your default.

Stick with super you can trust

As part of one of Australia's largest super funds, we're big on all the things that can help your business and employees - but small on the things that don't.

More reasons to enjoy 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.

1. Standard contributions are based on a person's superannuable salary, which is their permanent salary, plus any allowances that have been approved for inclusion by the Governor in Council.
2. You pay an employer contribution of up to 12.75% of your employee's gross salary. You may be required to make an additional top-up contribution to ensure the employer contribution is at least 10.5% of ordinary time earnings (OTE)