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.

Visit ATOOpens in new window

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.

Download formOpens in new window

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.

Review checklistOpens in new window

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.

A different kind of super fund

See why employers in education select VISSF as their default fund.

Download bookletOpens in new window

Let's work together

It only takes a few minutes to join as an employer online.

Register nowOpens in new window