As an employer you usually need to pay at least 9.5% of an employee’s ordinary time earnings (OTE) as super at least once a quarter. This is known as the Super Guarantee (SG). Sometimes, industrial agreements and enterprise agreements specify rates than the SG.
Super should be paid by the quarterly due date to avoid a potential SG Charge (see below).
|SG quarter||SG due date|
|1 July – 30 September||28 October|
|1 October – 31 December||28 January|
|1 January – 31 March||28 April|
|1 April – 30 June||28 July|
The SG Charge
Super must be paid at least quarterly to avoid a potential SG Charge.
As an employer, you may be liable if an employee dies or becomes disabled and the unpaid SG affects their insurance cover.
The SG Charge may include:
- the shortfall amount (the contributions not paid or paid late)
- interest of 10% per annum
- an administration fee.
The SG Charge is based on the employee’s salary and wages, which may be greater than their OTE.
If you’re late with a payment or need help managing payments, please call us on 1800 241 877 between 8am and 8pm (AEST/AEDT) weekdays.
The following are exempt from SG requirements:
- employees who earn under $450 in a calendar month
- employees under 18 years who work under 30 hours a week
- some senior foreign executives (depending on their visa or entry permit)
- non-resident employees working abroad (with some exceptions)
- income in excess of $54,030 per quarter.
QuickSuper - the easy way to manage your payments
With QuickSuper your super guarantee payments are secure and SuperStream compliant. The QuickSuper clearing house* allows you to pay all your employees' super to multiple funds with one easy transaction. It's quick to set up and is free to use.
*The QuickSuper service is provided to you by Westpac Banking Corporation ABN 33 007 457 141 ("Westpac") at the request of TWU Nominees Pty Ltd, ABN 67 002 835 412, AFSL No 239163 as Trustee for TWUSUPER ABN, 77 343 563 307 L0000246, Westpac terms and conditions apply to the QuickSuper service which you will be asked to accept. General advice on this website has been prepared without taking into account your objectives, financial situation or needs. Before acting on the advice, consider its appropriateness. You should also consider Westpac's Product Disclosure Statement (PDS). The PDS is relevant when deciding whether to acquire or hold a product.
QuickSuper is a financial product operated by Westpac Banking Corporation ABN 33 007 457 141, AFSL 233714.
The trustee is not responsible for and does not accept liability for the products and services of QuickSuper. You should use your own judgement before deciding to use QuickSuper.
The QuickSuper service and other products offered on this website are intended for use in Australia only. The products and services offered on this website are not available to individuals located in the European Economic Area.