Super rules for employers
We can help you feel confident in your role and responsibilities when it comes to paying super.
The Superannuation Guarantee (SG)
The minimum SG contribution that you’re generally required to pay is 9.5% of an employee’s ordinary time earnings. When you make these payments on time you can claim them as a tax deduction.
This compulsory contribution is paid directly to each employee's nominated super fund, or default fund, on their behalf.
When do you have to pay?
You must make payments at least quarterly. If you make a payment on time (see the deadlines below) it can be claimed as a tax deduction.
If you miss the deadline, you’ll need to lodge an SG statement and pay the SG charge imposed by the ATO.
SG contribution deadlines
|Quarter||SG contributions Due date|
1 July - 30 September
1 October - 31 December
1 January - 31 March
1 April - 30 June
Want to use QuickSuper?
SG payments can be made easily through QuickSuper, our free online clearing house. Learn more about the benefits here.
If you’re an existing employer, all you need to do is request access. If you’re a new employer, you’ll need to register first.
Need more information on the rules of super?
Contact us for help.Get in touch