Employer contributions

Your super responsibilities as an employer, including who, how much, and when you have to pay.

What are Superannuation guarantee contributions?

Under the Superannuation Guarantee (SG), employers must pay a percentage of each employee’s salary into their superannuation. Exceptions to this include employees who are paid less than $450 per calendar month. 

The minimum superannuation contribution that employers must make is set by the Federal Government

It is your responsibility to calculate and pay this percentage based on the employee’s Ordinary Time Earnings (OTE).

What is the current Super Guarantee percentage?

The SG is currently increasing. From 2013 to 2025, the Superannuation Guarantee will increase incrementally from 9% to 12%. The current legislated scheduled for these phased increases is outlined below. 

The minimum superannuation contribution that employers must make is set by the Federal Government. It is your responsibility to calculate and pay this percentage based on the employee’s Ordinary Time Earnings (OTE).

Effective from 1 JulySuperannuation Guarantee (% of OTE)
Pre-20139%
20139.25%
2014 - 20199.5%
2020 (current financial year)9.5%
202110.0%
202210.5%
202311.0%
202411.5%
202512.0%

Calculating employer contributions

The minimum you must pay is 9.5% of your employees’ Ordinary Time Earnings (OTE) into superannuation. The only exception to this Is for employees who are paid less than $450 per calendar month. You must use OTE to calculate the minimum super guarantee contributions required for your eligible employees.

Super contribution = OTE x SG contribution rate (9.5%)

Ordinary time earnings (OTE) can include;

  • Ordinary hours of work
  • Over-award payments, shift loading, commissions
  • Payments for leave taken
  • Certain commission and bonuses
  • Shift loading

OTE doesn’t Include;

  • Payments for unused sick leave or leave upon termination
  • Unused annual leave or long service leave payments
  • Overtime payments
  • Reimbursement of expenses
  • Leave loading
  • Parental and eligible community leave such as jury service

Read our checklist of payments that count as salary or wages and OTE. Please note: this is a summary and provides general guidance only​​

Making payments

Using our Employer Online portal or the clearing house will ensure you are SuperStream compliant. SuperStream is the Australian Government’s data standard that employers must use to make compulsory superannuation guarantee contributions.

We're here to help

You might find the answer to your question in the FAQ below. If you don’t find it there, you can call our Employer Hotline on 1300 304 947 to talk to us about payments, and how to make them. 

Frequently asked questions

Accumulation members

For Employers using SAFF, the address details changes will automatically flow through to Vision Super via their file.

DB Members and ad-hoc address updates for Accumulation members

Employers can update an address for a member anytime via the Employer Online portal. Go to Member Maintenance > Search for and select the member > Click Edit and the follow the prompts.

Accumulation members

For Employers using SAFF, the Termination details will automatically flow through to Vision Super via their file.

DB Members and ad-hoc Terminations for Accumulation members

Employers can process a Termination for a member anytime either by submitting Form 19 which you can find on the website under resources or via the Employer Online portal. Just following the path Member Maintenance > Search for and select the member > Click Terminate and the follow the prompts.

Please send an email to [email protected] detailing your request or call the Employer Hotline on 1300 304 947

We do not currently charge a fee to use our Clearinghouse solution, but per the Clearinghouse agreement we do reserve the right to change this at any time.

You can resent your password but visiting the Employer login page and clicking the Forgotten your password? Link.

If you have any issues with resetting your password, please call the Employer Hotline on 1300 304 947.

If you call us on 1300 304 947 we can arrange for booklets and PDS to be delivered as well as our induction video that’s available for new employees.

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