Make super payments

Who's eligible for SG contributions?

Generally, you need to pay SG contributions to employees who are:

• age 18 and over or
• under age 18, working more than 30 hours a week.

An employee is eligible for super whether they're full-time, part-time, casual or a temporary Australian resident.

To check if an employee or an independent contractor is eligible for super payments, you can use the ATO's eligibility tool.

From 1 July 2024 you need to pay a minimum of 11.5% of your employees' ordinary-time earnings into a super fund for them, on top of their regular salary. This is called the super guarantee (SG). The SG is expected to increase to 12% on 1 July 2025.

What are ordinary-time earnings?

The salary or wages you pay an employee for their usual hours of work before any tax is paid (also known as their gross salary). This includes over-award payments, bonuses, shift allowances, commissions, and most types of paid leave. Ordinary-time earnings don't include any overtime. Find out more at the ATO website.

Note: If you're a Tasmanian State Government employer, what's included as part of an employee's ordinary-time earnings is different. You should use the definition of salary as defined under the Public Sector Superannuation Reform Act 2016 (section 4).

What to do if you overpay or underpay a contribution

If you have authorised contributions and paid by EFT through our clearing house, you can’t cancel the payment once it’s been submitted.   

If you need help, give us a call on 1800 005 166.

When do you need to make SG contributions?

Most employers need to pay SG contributions by the 28th of the month following the end of each quarter. You may need to pay more regularly depending on your employee's terms of employment or industrial award.

SG contribution payment dates

Payment dates for other contribution types

If your employee has requested extra super contributions be paid from their after-tax pay, you need to pay these contributions into their super no later than the 28th day of the following month.

What happens if you make late super payments?

If you don't make contributions at least quarterly, you may have to pay a super guarantee (SG) charge to the ATO on top of any unpaid contributions. The SG charge includes an extra administration fee and interest and isn't tax-deductible.

Most employees can choose which super fund they want their super paid into. As an employer, you have an obligation to let your employees nominate their super fund of choice.

How to meet your choice of fund obligations

1. Check if your employee is eligible to choose their own super fund
   The relevant industrial award or agreement for your employee will determine whether they’re eligible to choose a super fund.
   If you don’t know which award or industrial agreement applies to your employees, visit the Fair Work Ombudsman website.
2. Give your employee a Standard choice form
   If your employee is eligible to choose a super fund, you need to give them a Standard choice form within 28 days from the date they start work with you.
   Your employee can:
   • complete and return the form with details of their chosen super fund or
   • give you details of the super account they want their contributions paid into or
   • do nothing, in which case you’ll need to pay their super into your default fund.
3. Act on your employee's choice
   If your employee gives you details of their super fund, and it meets the choice of fund rules, you have two months to start paying their super contributions into their chosen fund.

If your new employee doesn't choose an eligible fund, you must search ATO online services to see if your new employee has an existing super fund, known as a ‘stapled super fund’. If they do, you must pay super guarantee contributions into that fund. 

This step can only occur after your employee has commenced working for you and you've submitted a Tax file number declaration form or Single Touch Payroll pay event linking them to you.  

If your employee doesn’t choose a fund and your search of ATO online services shows they don’t have an existing super fund, you pay super guarantee contributions into your default MySuper fund. 

How to make super payments for employees

A clearing house is usually the easiest way to pay super for your employees. It’s a secure online portal where you can:

• pay into multiple super funds with just one data file and one payment
• send your super payments electronically when it suits you
• add and remove employees
• update your company and employees’ details
• keep track of your super payments.

Choose a clearing house

The best clearing house option depends on your circumstances:

You want to use our clearing house

Get started with our free clearing house, by completing our online application or calling us on
1800 005 166.

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You already make super payments using another super fund’s clearing house

You can make payments to Spirit Super accounts using your existing clearing house. The Spirit Super USI is MTA0100AU. If you run into any issues, get in touch.

You’re a small business looking for a clearing house

The Small Business Superannuation Clearing House is a free service offered by the Australian Taxation Office (ATO). You can use it if you have 19 or fewer employees or an annual turnover of less than $10 million. Find out more at the ATO website.