Who Pays it?

Employers

Employers in Australia are required to contribute the Superannuation Guarantee (SG) minimum of 9% of an employee's earnings base for most employees to a complying super fund. 

So, in principle if you earn $20,000 a year before tax, an employer will contribute $1,800 a year to a complying super fund on your behalf. So your salary will be $20,000 plus the $1,800.

You

You can contribute extra to your super savings, either on a before-tax basis or after-tax basis. Contributing extra can make a substantial difference to your super savings. To find out how to contribute extra, see additional contributions.

To find out what a difference an extra $20 a week can make to your super benefit, read about Mandy, a low income earner, on page 8 of the GuildSuper Annual Report  Mandy's super jumped from $130,000 to $300,000!