Employers FAQs

What is the Superannuation Guarantee (SG)?

Employers are required by law to contribute 9% of an employee's ordinary time earnings¹ to a superannuation fund for all qualifying employees. This is called the Superannuation Guarantee (or SG) Contribution. Penalties apply to employers who fail to meet this obligation.  See the ATO's website at www.ato.gov.au for details.

1 Ordinary times earnings includes over-award payments, shift loadings, allowances, commissions, annual and sick leave. It does not include overtime, employment termination payments and fringe benefits.

When Do I Have to Pay?

Employers are required to pay super contributions at least quarterly, as per the below dates:

Quarter SG Tax Deductibility Deadline

For further information on SG requirements go to www.ato.gov.au

Who is Eligible for Superannuation Guarantee (SG)?

Generally, employees aged between 18 and 70, who are paid $450 (before tax) or more in ordinary time earnings in a calendar month are covered by the superannuation guarantee legislation, whether they work full-time, part-time or on a casual basis.

Employers should pay superannuation contributions on behalf of all eligible employees.

Who is Not Eligible for Superannuation Guarantee (SG)?

The ATO's website www.ato.gov.au provides full and comprehensive details of who is not eligible for SG Contributions.  Generally, employers do not have to make SG contributions for the following:

• For any month an employee is paid less than $450 (before tax) in a calendar month. Although you must still provide superannuation support for any month in which the employee is paid $450 or more.
• Employees under 18 years of age working 30 hours or less per week
• Non-resident employees paid for work done outside Australia
• Resident employees paid by non-resident employers for work done outside Australia
• Some foreign executives who hold certain visas or entry permits under the migration regulations (for more information, phone 13 10 20)
• Employees paid to do work of a domestic or private nature for not more than 30 hours a week. For example, a part-time nanny or housekeeper
• Employees who receive payments under the Community Development Employment Program
• Members of the Army, Navy or Air Force Reserve (the armed forces are not required to provide superannuation contributions for reserve members)
• Employees who have elected not to receive superannuation guarantee support because their contributions exceed the contributions cap set by the government
• Employees temporarily working in Australia for an overseas employer and who are covered by a bilateral superannuation agreement (a Certificate of coverage must be presented in order to receive the exemption. See International agreements on superannuation contributions)

How Do I Make Superannuation Contributions for My Employees?

Contributions can be submitted to your employees' super accounts electronically through our online employer service, or manually.Simply complete the pre-populated Contribution Remittance Advice form and EFT your contribution to us.

Alternatively, employers can Bpay, direct transfer or send us a cheque.

How Do I Register to Pay Contributions Online?

Simply contact us to find out your online employer User Name and password.

Can I Export Contributions From My Payroll System?

In most cases, yes. Provided your payroll system provides us with all the information located on the Contribution Remittance Advice for Employers, in most cases you will be able to upload the information. Virtually all commercially available payroll systems provide for this functionality.