All employers have some things they need to know and do to meet their super responsibilities. As a Queensland Government employer, there are some additional requirements you need to fulfil. We can help you meet these obligations, so you can focus on looking after Queenslanders.

Queensland Government superannuation rates

Most employers need to pay a minimum rate of 9.5% of an employee's ordinary time earnings (OTE) salary to their super account.1 This is called the Superannuation Guarantee (SG).

However, many Queensland Government employers are required to pay super at a higher rate if an employee is making 'standard contributions'. Standard contributions are an amount of between 2% and 5% of an employee's salary2 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.

Show all Hide all

Your employee pays You pay Total paid to their super
2% 9.75% 11.75%
3% 10.75% 13.75%
4% 11.75% 15.75%
5% 12.75% 17.75%
Your employee pays You pay Total paid to their super
3% 12% 15%
4% 14% 18%
5% 16% 21%
6% 18% 24%
Your employee pays Their multiple increases by
2% 0.135
3% 0.160
4% 0.185
5% 0.210
Your employee pays Their multiple increases by
3% 0.140
4% 0.175
5% 0.210
6% 0.245

Queensland Government choice of fund requirements

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

  • Give new employees a Choose Your Super Fund form within 28 days of them starting their job
  • Start paying super into an employee's nominated fund within two months of them giving you back the completed form.

If your new employee doesn't make a choice, we'll automatically open a QSuper account for them once you start making contributions as QSuper is your default super fund. Your employee doesn't need to complete any forms to open an account.

Employees who have an existing QSuper account can complete a QSuper Nomination form to let you know they'd like their super to continue to be paid into their existing account, rather than having an additional account opened.

Other super responsibilities

There are other super obligations that apply to all employers, including:

Who you need to pay super to

Generally, you have to pay super for employees who are age 18 years or older and paid $450 or more in a month.

How to pay

You can pay your employees' super using a clearing house like Employer Direct.

What information needs to be reported

There are set requirements on how you need to report super information to the Australian Taxation Office (ATO).
Find out more


We're here to help

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

Contact us

1. A person's OTE salary is generally what you pay them for their ordinary hours of work, including commissions, shift loadings and allowances, but not overtime payments.
2. 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.