Find everything you need to help with your super responsibilities here. If you need to talk through anything, 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. From 1 July 2022, employers will be required to make super guarantee (SG) contributions to their eligible employees' super fund regardless of how much they're paid. The Australian Government removed the $450 per month threshold to expand coverage of super guarantee.

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

PeriodSG contribution rate
1 July 2021 to 30 June 202210%
1 July 2022 to 30 June 202310.5%
1 July 2023 to 30 June 202411%

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

New employees

When setting up a new employee, the process for selecting the right super fund is as follows:

The process for selecting the right super fund

  1. First, provide a Choice of fund form to your new employee (required).
  2. If they complete their form, pay their contributions to the super account they nominated.
  3. If they do not complete their form, you’ll need to obtain their stapled fund using the ATO’s search tool (available through ATO online services from 1 November 2021). This step includes employees you don’t need to offer choice to, such as:
    - temporary residents
    - employees covered by an enterprise agreement or workplace determination.

If your employee doesn’t have a super fund, the ATO will let you know, and you’ll need to open an account for them with your default fund.

Before you can request an employee’s stapled super fund details, you or your authorised representative will need to submit a TFN declaration or a Single Touch Payroll event to establish an employment relationship.

You can provide your new employee with:

You can download the Product Disclosure Statement (PDS) or order printed copies from our Publications order form

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.
Note: From 1 July 2022, the work test will be removed except where a member is aged between 67 and 74 and wishes to claim a deduction for personal contributions.

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 ATO. You can make super payments more regularly than quarterly, as 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, Monday to Friday, 8am-8pm (AEST/AEDT) or speak to our team of dedicated Customer Relationship Managers. Contact us

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