Your responsibilities
Things you need to know when it comes to paying super
Understanding your super obligations
Paying super on behalf of your employees is compulsory in Australia. And with it comes a lot of red tape plus the possibility of a fine if you get it wrong. We are here to make your super administration easier and help you understand your responsibilities as an employer.
The super guarantee
Currently, employers must pay a minimum 9.5% of an employee's total earnings into super. This includes all staff who:
- Work casual, part time or full time, including temporary residents and working holiday makers
- Earn more than $450 before tax in a calendar month
- Are aged 18 or over. If under 18, employees must work more than 30 hours per week to qualify for the super guarantee payment
When you need to pay
Your employee super payments must be made at least four times a year, by the quarterly due dates. If you do not make the minimum payment amount on time, you may have to pay the super guarantee charge - so it's worth staying on top things.
Your employee super payments must be made at least four times a year, by the quarterly due dates. If you do not make the minimum payment amount on time, you may have to pay the super guarantee charge - so it's worth staying on top things.
Quarter |
Period |
Payment 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 |
If a due date falls on a weekend or public holiday, the payment can be made on the next working day.
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Nominating a default fund
In most cases, employees are free to choose their preferred super fund. However, if they don't make a choice, you will need to nominate a default super fund for them. We can help you with this. To become a participating employer with VISSF, simply complete our Deed of Adherence form.
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SuperStream compliance
The Australian government introduced SuperStream to streamline super contributions made by employers. Paying 'the SuperStream way' means you send data and make payments electronically, in a standard format.
To help businesses correctly adopt government requirements, employers can use the VISSF Employer Online portal which is SuperStream compliant.
If you're keen to learn more about SuperStream compliance, the ATO has prepared a handy 9 step checklist for employers.
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Tax File Number declarations
There are rules around providing employee tax file numbers to super funds. When an employee provides their tax file number (TFN) for super purposes, you are obliged by law to make sure it sent to their super fund within 14 days, or when you make their first Super Guarantee contribution. This is important. Failing to forward an employee’s TFN to their super fund could attract a fine by the ATO.