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Important change to the Trustee of Smart Future Trust. From 1 Nov 2026, Stewarda Pty Ltd will become the Trustee. These changes won't affect your account or benefits. Learn more
With great power comes great (super contribution) responsibility!
New super payment rules started 1 July 2026, we’re here to help if you need support.
As an employer, you are required to make contributions to your employees’ super funds. Let’s get into it.
✔️ You need to make super contributions for all eligible employees. That means anybody working for you full time, part time or on a casual basis.
❌ You don’t need to make contributions for anyone under the age of 18 and working less than 30 hours a week.
The current contribution rate is 12% of an employee’s earnings base.
Pencil these quarterly due dates into your diary:
For the quarter ending 30 September: By 28 October
For the quarter ending 31 December: By 28 January
For the quarter ending 31 March: By 28 April
For the quarter ending 30 June: By 28 July
Note: New super payment rules start 1 July 2026. Visit our Payday Super Hub for more information.
If you’d like to read more, check out our how to make payments page for employers. All good to go? You can log in to our employer portal to make payments now.
Please note, the SuperConnector website address recently changed to: https://superconnector.apexsuper.au/guild. Please update your bookmarks and favourites for future use.
In case you didn’t already know, when a new employee joins your company, you must provide them with the ATO’s Superannuation Standard Choice form (or your own equivalent) within 28 days.
If your new employee doesn’t fill out the form, they're automatically linked or 'stapled' to the super fund they're already in (if they already have one). As their employer, it's important that you check with the ATO whether your new employee has a stapled fund and if they do, make contributions into that same fund, not your default fund.
If they do fill out the form and choose a different super fund, including your default fund, you should pay their contributions into that fund instead of their stapled fund.
Need help with something else? Contact us! Or if you’re looking for specific advice, we recommend you speak to a lawyer or accountant that specialises in employment law / industrial awards.
Page last updated 5 October 2026