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 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

From 1 November 2021, if your new employee doesn't tell you their choice of super fund, you'll need to check with the ATO whether the employee has an 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 QSuper 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% 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.

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
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Make contributions with Employer Direct

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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, or to QSuper if they don't make a choice.

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Select a default super fund

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

Choosing a default super fund is an important decision, given the potential impact it can have on your employees' financial wellbeing and what support is offered to your business.

How to choose a default super fund

Switch your business to QSuper

As 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 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.

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We're here to help

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

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