Find everything you need to help with your super responsibilities here. If you need help, reach out to our team of Customer Relationship Managers.

How do employer super contributions work?

As an employer, you are generally required to pay a minimum of 10% of ordinary time earnings (OTE) for an employee (over age 18 who earns more than $450 per month) as superannuation guarantee (SG) contributions.

The SG contribution rate is proposed to rise to 12% of OTE by 1 July 2025.

You may also have to make contributions for an employee under an award or industrial agreement where relevant.

If you provide your employees with the option to salary sacrifice some of their income as a super contribution, the sacrificed amount does not reduce your SG contribution rate. This means, you must pay the salary sacrificed amount in addition to your SG contribution.

Stapling — what does it mean for you and your employees?

As part of the Your Future, Your Super (YFYS) reforms, stapling commenced on 1 November 2021. Employers need to use a new process to choose the correct super fund for new employees.

Stapling is the process of linking a super account to a member (or employee). A stapled account will follow that member from job to job, preventing employees from picking up a new super fund each time they change jobs. An employee can still choose their preferred super account (including selecting your default fund) by completing a Choice of fund form. However, if they don’t do this, you’ll need to log in to Australian Taxation Office (ATO) online services and enter their details (including their tax file number) to obtain their stapled fund.

Find out more

Types of contributions

The following table summarises the types of contributions NGS Super can receive and when we can accept them.

Type of contribution Age
Under 67 67–69 70–74 75 and over
Compulsory SG (paid by employer) Yes Yes Yes Yes
Mandated non-SG1 (paid by employer) Yes Yes Yes Yes
Salary sacrifice (paid by employer) Yes Yes2 Yes2 No
Personal contributions (paid by member or employer if deducted from pay) Yes Yes2 Yes2 No

1 Mandated non-SG refers to contributions payable under an award made, or agreement certified, by an industrial authority.
2 Provided the member meets the work test, i.e. is gainfully employed for at least 40 hours in 30 consecutive days during the same financial year in which the contributions are made. Where the member does not meet the work test, they may be eligible for the work test exemption. See our fact sheet Opportunities and limits for super contributions for more detail.

Quarterly due dates for superannuation guarantee

It's crucial to pay the correct amount of SG by the cut-off date each quarter to avoid paying the superannuation guarantee charge (SGC) to the Australian Taxation Office (ATO). You can make super payments more regularly than quarterly, so long as the total amount you owe each quarter is paid by the cut-off date. If an important date falls on a weekend or public holiday, you should make the payment by the next working day. Non-mandated super must be paid within 28 days of the end of the month in which the amount was deducted from the employee's pay.

QuarterPeriodPayment cut-off
11 July–30 September28 October
21 October–31 December28 January
31 January–31 March28 April
41 April–30 June28 July

Talk to us — we're here to help

Contact our helpline on 1300 133 177 (and press 3), Monday to Friday, 8am-8pm (AEST/AEDT) or speak to our team of dedicated Customer Relationship Managers. Contact us

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