Employer responsibilities

Employer responsibilities

With great power comes great (super contribution) responsibility!

Your obligations

As an employer, you are required to make contributions to your employees’ super funds. Let’s get into it.

Who do I give super to?

✔️ 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.

How much do I need to pay?

The current contribution rate is 11.5% of an employee’s earnings base . Word on the street is there will be increases of 0.5% every year until 2025 when the rate reaches 12%.

When are contributions due?

Pencil these quarterly due dates into your diary:

  1. For the quarter ending 30 September: By 28 October

  2. For the quarter ending 31 December: By 28 January

  3. For the quarter ending 31 March: By 28 April

  4. For the quarter ending 30 June: By 28 July

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.

Super stapling

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.

Learn more

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 30 June 2024