Through the Super Guarantee (SG) Legislation, you must contribute 9% superannuation for eligible employees from their salary. Employees can also choose to salary sacrifice to a higher level.
Further information about making contributions is in our Employer Guide (PDS).
The 9% applies to all employees who earn more than $450 per month, except:
| Quarter | Cut-off dates for employer 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 |
Have a look at our fact sheet NGS OnlinePlus to assist with contributions to more than one fund.
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