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.

Please note: You are required to make Superannuation Guarantee 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:

• Australian Taxation Office SG Guide for employers
• Employer FAQs

For more information or assistance, please call our friendly Member Services team on (03) 9911 3222 (regional callers 1300 300 820) or email us.