{"id":281468,"date":"2024-08-01T18:25:29","date_gmt":"2024-08-01T06:25:29","guid":{"rendered":"https:\/\/www.reckon.com\/au\/?post_type=sbh&p=281468"},"modified":"2026-02-10T10:40:07","modified_gmt":"2026-02-09T22:40:07","slug":"employer-super-contributions","status":"publish","type":"sbh","link":"https:\/\/www.reckon.com\/au\/small-business-resources\/payroll-guide\/employer-super-contributions\/","title":{"rendered":"Employer Super Contributions: Guide For Employers"},"content":{"rendered":"

[et_pb_section fb_built=”1″ custom_padding_last_edited=”on|phone” _builder_version=”4.23″ custom_padding_tablet=”” custom_padding_phone=”0px||||false|false” da_disable_devices=”off|off|off” locked=”off” global_colors_info=”{}” da_is_popup=”off” da_exit_intent=”off” da_has_close=”on” da_alt_close=”off” da_dark_close=”off” da_not_modal=”on” da_is_singular=”off” da_with_loader=”off” da_has_shadow=”on”][et_pb_row column_structure=”1_3,2_3″ _builder_version=”4.23″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” width=”100%” custom_padding=”||0px||false|false” global_colors_info=”{}”][et_pb_column type=”1_3″ module_class=”table-contents” _builder_version=”4.23″ background_color=”#f3f2f6″ custom_padding=”25px||25px||true|false” sticky_position=”top” sticky_limit_bottom=”section” sticky_position_tablet=”top” sticky_position_phone=”none” sticky_position_last_edited=”on|desktop” border_radii=”on|24px|24px|24px|24px” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.23″ text_font=”||||||||” global_colors_info=”{}” background__hover_enabled=”on|desktop”][\/et_pb_text][\/et_pb_column][et_pb_column type=”2_3″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text admin_label=”Copy paste body text here” _builder_version=”4.27.5″ header_2_font_size=”32px” header_2_font_size_tablet=”30px” header_2_font_size_phone=”26px” header_2_font_size_last_edited=”on|tablet” global_colors_info=”{}”]<\/p>\n

As an employer, you have certain superannuation obligations to comply with the latest laws and support your employees\u2019 financial future. The good news is our helpful guide will walk you through how to make super contributions. From the current super guarantee to the latest contribution rate, as well as best practices for the 2025\u201326 financial year, here’s what you need to know about making super contributions and giving your workers the chance to build a more secure retirement.<\/p>\n

Superannuation obligations for employers<\/h2>\n

Under the superannuation guarantee (SG), employers in Australia are required to contribute to their employees\u2019 own super fund. This mandate ensures workers have a source of income when they retire.<\/p>\n

Here are some of the major obligations for employers:<\/p>\n

1. Super guarantee contributions:<\/strong> You must make reportable employer super contributions to eligible employees, which are calculated as a percentage of the employee\u2019s ordinary time earnings (OTE). Every contribution helps to build up their retirement savings.
2. Eligibility:<\/strong> Staff aged 18 and over are entitled to super contributions, as well as those who are under 18 and work more than 30 hours a week. This includes full-time, part-time and casual workers. Be aware that contractors who are paid primarily for their labour could also be entitled to super contributions, so do your research and speak to an accountant<\/a> if you are unsure.
3. Regular payments:<\/strong> Super contributions must be paid at least quarterly by the due dates set by the Australian Taxation Office (ATO).
4. Record-keeping:<\/strong> As a small business owner, you need to keep detailed records of all superannuation guarantee contributions, including the amount paid, date of payment, the super fund\u2019s details and more.
5. Choice of super fund:<\/strong> Employees have the right to choose their super fund, and employers must provide all employees with this choice. If they don\u2019t have a preference, they can always have their contributions paid into the default fund for your business.<\/p>\n

What is the current superannuation guarantee rate?<\/h2>\n

For the 2025-26 financial year<\/a>, the super guarantee rate is set at 12%. This means that as their employer, you must contribute 12% of your employee\u2019s ordinary time earnings into their super fund.<\/p>\n

How much super you must pay employees<\/h2>\n

The super contribution you\u2019ll need to pay your employees will be calculated based on their ordinary time earnings (OTE). OTE includes most earnings, such as wages, commissions, allowances, and bonuses, but it doesn\u2019t include overtime pay.<\/p>\n

The easiest way to calculate the super contribution is to multiply your employee\u2019s OTE by the current SG rate (12% for 2025\u201326). For example, let\u2019s say an employee\u2019s OTE is $5,000 per month \u2014 in this instance, the super contribution would be $600 ($5,000 x 12%).<\/p>\n

Providing a choice of super fund<\/h2>\n

Every employer in Australia must be able to give employees a choice of their super fund. In other words, they need to be able to have all their reportable super contributions paid into their existing fund, or a new fund of their choosing.<\/p>\n

As their employer, you\u2019ll need to provide new workers with a standard choice form<\/a> within 28 days of their start date. This basic document allows them to nominate their preferred super fund. If the employee doesn\u2019t choose a fund, you will simply pay the contributions into the business\u2019s default super fund.<\/p>\n

Request stapled super fund details for employees<\/h4>\n

Since 1 November 2021, employers have had to take a few extra steps to comply with the ATO\u2019s requirements around stapled funds. A stapled superannuation fund is an existing super account that follows an employee when they change jobs.<\/p>\n

As their employer, you are required to request stapled super fund details from the ATO if a new employee doesn\u2019t choose a super fund. This helps the worker maintain their super account and reduces the number of duplicate accounts that can build up over time (and through multiple job changes).<\/p>\n

Paying by the super due dates<\/h2>\n

You need to pay super contributions by the due dates set by the ATO to avoid penalties. Here are the due dates for the 2025\u201326 financial year:<\/p>\n

\u25cf Q1 (July \u2013 September)<\/strong>: 28 October 2025
\u25cf Q2 (October \u2013 December):<\/strong> 28 January 2026
\u25cf Q3 (January \u2013 March):<\/strong> 28 April 2026
\u25cf Q4 (April \u2013 June):<\/strong> 28 July 2026<\/p>\n

If a due date falls on a weekend or public holiday, the payment must be made by the next business day. Any businesses that fail to pay super contributions by the due date will likely incur penalties and potentially even fines. So make sure you stay on top of your super!<\/p>\n

Important note: <\/strong>These due dates are subject to change with the upcoming Payday Super changes. For more information, check out our Payday Super page.<\/a><\/p>\n

Assist employees with salary sacrificing if requested<\/h2>\n

You can help your employees further with salary sacrificing arrangements<\/a>. This is a strategy where a portion of your staff member\u2019s pre-tax income is redirected into their superannuation. It\u2019s a way that they can get some tax benefits while simultaneously growing their retirement savings with salary sacrificed contributions.<\/p>\n

However, it\u2019s important to note that employers shouldn’t ever provide financial advice. You\u2019ll need to formalise any salary sacrifice agreements in writing and specify the exact amount to be \u2018sacrificed\u2019 and how long the arrangement will last. It\u2019s a good idea to review and update this agreement at least once a year.<\/p>\n

What is the employer contribution cap for super?<\/h2>\n

The concessional contribution cap is the maximum amount of before-tax income that can be contributed to an employee\u2019s super fund without incurring additional tax liabilities. For the 2025\u201326 financial year, the cap is $30,000 per annum. Concessional contributions include employer contributions, salary sacrifice contributions and any other contributions that receive a tax deduction.<\/p>\n

For employees, there are also non-concessional contributions for voluntary after-tax contributions. These are currently capped at $120,000 for FY25\u201326.<\/p>\n

Checklist: Super responsibilities for employers<\/h2>\n

Keep the following checklist handy so you are always on top of your employer super responsibilities:<\/p>\n

\u25cf Employee eligibility for super contributions:<\/strong> Make sure all eligible staff, including full-time, part-time and casual workers, as well as certain contractors, are receiving their superannuation contributions.
\u25cf Calculate super contributions based on ordinary time earnings (OTE):<\/strong> Include earnings like wages, commissions and bonuses, but don\u2019t include any overtime payments.
\u25cf Apply the current SG rate:<\/strong> The minimum rate is 12%.
\u25cf Give all new staff a standard choice form:<\/strong> Provide them with the form within 28 days of their start date so they can choose their preference for super funds.
\u25cf Stapled super fund:<\/strong> Request details from the ATO (if necessary) to ensure you are always in compliance with the latest requirements.
\u25cf Pay super contributions:<\/strong> Avoid penalties by making timely payments by the quarterly due dates.
\u25cf Keep accurate records:<\/strong> Record all details of super payments and employee details for at least five years.
\u25cf Salary sacrifice:<\/strong> Help out employees with salary-sacrificing arrangements if they request it.
\u25cf Don\u2019t exceed the concessional contributions cap:<\/strong> Manage contributions to stay within the current $30,000 cap. Also, stay current on any recent updates in case the cap changes.
\u25cf Communicate superannuation information:<\/strong> Inform employees about their super contributions and any changes to superannuation laws.
\u25cf Stay compliant:<\/strong> Regularly review your superannuation practices to ensure they comply with the latest regulations and any recent legal changes.
\u25cf Get help from a professional:<\/strong> Consult with superannuation experts or legal advisors to ensure full compliance. Also, take advantage of platforms like Reckon to make managing your super much easier.<\/p>\n

Managing your superannuation obligations as an employer is something that\u2019s essential for a small business owner. Not only will it mean you are in compliance with Australian laws, but you\u2019ll also be supporting your employee\u2019s future by building up their retirement savings. Just make sure you always stay informed about any changes to superannuation requirements and fulfil your obligations as an employer.<\/p>\n

Looking for new information regarding the upcoming Payday Super changes? Check out our employer Payday Super Hub<\/a> to get our business ready.<\/em><\/p>\n

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