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Superannuation Guarantee

Superannuation Guarantee (SG) legislation requires employers to pay a minimum level of super for each employee at least quarterly.
 
 The minimum level, as a percentage of each employee's average weekly ordinary time earnings is 9%. However, if your employee is covered by an Award or industrial agreement that specifies a higher amount then you are obliged to pay the higher amount. 
 
 
SG Contribution Deadlines

Superannuation Guarantee Quarter

Due Date for Contributions

1 July - 30 September

28 October

1 October - 31 December

28 January

1 January - 31 March

28 April

1 April - 30 June

28 July

 

 
 
 
 
 
 
 
 
You are required: To make SG contributions on behalf of your employees at least quarterly. Penalties apply if you do not comply.
 
 
You are not required to pay SG contributions for employees who are:

  • Paid less than $450 (before tax) in any calendar month
  • Under 18 years of age and working not more than 30 hours per week
  • 70 years of age or over
  • Senior foreign executives (More information call: 13 10 20) 
  • Non-resident employees paid for work done outside Australia.
 
More Information:
 
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