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Compulsory employer contributions to Super

If you're eligible for compulsory super guarantee contributions, your employer must pay them into a complying super fund.

Eligibility

Generally, you're entitled to super guarantee contributions from an employer if you're between 18 and 69 years old (inclusive) and paid $450 or more (before tax) in a month. It doesn't matter whether you're full time, part time or casual, and it doesn't matter if you're a temporary resident of Australia. If you're under 18 you must meet these conditions and work more than 30 hours per week to be entitled to super contributions. If you're a contractor paid wholly or principally for your labour, you're considered an employee for super purposes and entitled to super guarantee contributions under the same rules as employees.

How much your employer should pay

If you're eligible for super guarantee contributions, at least every three months your employer must pay into your super account a minimum of 9% of your ordinary time earnings, up to the 'maximum contribution base'. These contributions are in addition to your salary or wages.

Checking that your employer is paying the correct super

If you think your employer isn't paying your super into the right fund, or isn't paying as much as they're supposed to, you should ask your employer about it and check how much your super fund has received. If you still think there's a problem you can lodge an enquiry with us.

Providing your tax file number

You need to provide your tax file number (TFN) to your employer on a Tax file number declaration form. If you don't, your super fund may take extra tax out of your super contributions.

Choosing a super fund

Most people can choose the super fund they want their employer contributions paid into. If you're eligible to choose a fund, your employer must give you a Standard choice form so you can make that choice in writing.

Working overseas

If you take up an Australian employer's offer to temporarily work for them overseas, your employer must continue to pay super contributions for you in Australia. Your employer may be able to apply to the ATO for a Certificate of coverage so neither you nor your employer will have to pay super (or a super equivalent) in the other country.