Understanding your super guarantee obligations

Do you have employees or independent contractors and are unclear on what super you have to pay?

Find out how to stay on top of your super guarantee (SG) obligations and support working Australians to save for their retirement!

How much super guarantee do I have to pay?

SG is a compulsory payment you must make to your eligible employee’s super fund. From 1 July 2025, the minimum rate you’ll need to pay your eligible employees is 12% of their ordinary time earnings (OTE).

Need help working out exactly how much SG to pay? Try using our super guarantee contributions calculator this opens in a new window .

What payments do I pay super guarantee on?

You’ll have to pay SG on all of your employees OTE. This includes fees paid to company directors and back pay - even if the employee no longer works for you.

You won’t need to pay super on overtime if your employee’s ordinary hours are clear. You also won’t have to pay SG on termination payments or lump sum payments for unused leave.

Check out our list of payments that are considered OTE this opens in a new window  for more information on when you have to pay SG.

Do I have to pay super to employees that are retirement age?

Yes! You need to pay super guarantee to all eligible employees – even if they’ve reached retirement age.

SG is compulsory for all eligible employees over the age of 18, no matter how much they earn. But if they are under 18 years old, you won’t need to pay super if they work 30 hours or less a week.

Your employee must have a complying super fund or retirement savings account. If they don’t have an account, you’ll need to pay their super to your default fund.

There’s more info on when you have to pay super this opens in a new window  on our website.

What happens if I make a mistake?

The most common issues we see for SG payments are:

• paying the SG contribution late or not at all

• not paying in full

• not paying to the right super fund

• personal details of employees not matching super fund information.

You’ll need to pay super contributions at least 4 times a year by the quarterly due date. The due dates are 28 October, 28 January, 28 April and 28 July. It’s a good idea to take note of the super payment due dates this opens in a new window  so you can meet your super obligations on time.

If you use a super clearing house, make sure you allow enough time for your payments to reach your employees’ funds. Super isn’t considered ‘paid’ until it's received by the fund.

If the super fund hasn't received your payment on time, you’ll need to lodge a Super guarantee charge (SGC) statement this opens in a new window  and pay the SGC to us. The SGC amount is more than your regular super payment and is not tax deductible. It also includes nominal interest and admin fees.

You may have to pay additional penalties this opens in a new window  on top of the SGC if you don't meet the SGC payment and lodgment due dates this opens in a new window .

Our guide on completing the SGC statement this opens in a new window  can help you get back on track.

What should I do if I receive an error when trying to make a super payment?

Start by confirming your employees' details are correct.

Common errors can occur when there is mismatching information. This can include incorrect name, date of birth, TFN, and super fund account details.

You can keep on track of your super obligations with our simple checks for super success this opens in a new window .