Make super payments
Pay the right amount at the right time to keep your employees’ super savings on track.
Who to pay super for
Your employees may be eligible for super.
Who's eligible for SG contributions?
Generally, you need to pay SG contributions to employees who are:
- age 18 and over and you pay them $450 or more (before tax) in a calendar month, or
- under age 18, working more than 30 hours a week and you pay them $450 or more (before-tax) in a calendar month
An employee is eligible for super whether they're full-time, part-time, casual or a temporary Australian resident.
To check if an employee or an independent contractor is eligible for super payments, you can use the ATO's eligibility tool.
How much super to pay
The super you pay for your employees helps them save for the future.
Currently you need to pay a minimum of 9.5% of your employees' ordinary-time earnings into a super fund for them, on top of their regular salary. This is called the super guarantee (SG).
What are ordinary-time earnings?
The salary or wages you pay an employee for their usual hours of work before any tax is paid (also known as their gross salary). This includes over-award payments, bonuses, shift allowances, commissions, and most types of paid leave. Ordinary-time earnings do not include any overtime. Find out more at the ATO website.
Note: If you're a Tasmanian State Government employer, what's included as part of an employee's ordinary-time earnings is different. You should use the definition of salary as defined under the Public Sector Superannuation Reform Act 2016 (section 4).
Here's how it works
You pay Sarah a salary of $5,000 per month before tax.
As Sarah's employer, you need to pay $475 (9.5%) each month as an SG contribution into the super fund of her choice.
Tip: you may need to pay more than 9.5%, depending on the award or industrial agreement that applies to your business. You can check at the Fair Work website.
What to do if you overpay or underpay a contribution
If you're using a clearing house, you should be able to cancel your payment within a certain time after you lodge the payment.
If you can't cancel your payment in time or need help, give us a call on 1800 005 166.
When to pay super
You need to pay super at least every quarter.
When do you need to make SG contributions?
Most employers need to pay SG contributions by the 28th of the month following the end of each quarter. You may need to pay more regularly depending on your employee's terms of employment or industrial award.
SG contribution payment dates
Payment due date
1 July - 30 September
1 October - 31 December
1 January - 31 March
1 April - 30 June
Tip: making super payments more frequently, like monthly, can make it easier to meet your super obligations and manage your cash flow.
Payment dates for other contribution types
If your employee has requested extra super contributions be paid from their after-tax pay, you need to pay these contributions into their super no later than the 28th day of the following month.
What happens if you make late super payments?
If you don't make contributions at least quarterly, you may have to pay a super guarantee (SG) charge to the ATO on top of any unpaid contributions. The SG charge includes an extra admin fee and interest and is not tax-deductible.
Where to pay super
Your employees may be able to choose their super fund.
Most employees can choose which super fund they want their super paid into. As an employer, you have an obligation to let your employees tell you which fund is their fund of choice.
How to meet your choice of fund obligations
- Check if your employee is eligible to choose their own super fund
The relevant industrial award or agreement for your employee will determine whether they’re eligible to choose a super fund.
If you don’t know which award or industrial agreement applies to your employees, visit the Fair Work Ombudsman website.
- Give your employee a Standard choice form
If your employee is eligible to choose a super fund, you need to give them a Standard choice form within 28 days of the date they start work with you.
Your employee can:
- complete and return the form with details of their chosen super fund, or
- give you details of the super account they want their contributions paid into, or
- do nothing, in which case you’ll need to pay their super into your default fund.
- Act on your employee's choice
If your employee gives you details of their super fund, and it meets the choice of fund rules, you have two months to start paying their super contributions into their chosen fund.
If your employee doesn’t choose a fund before a super contribution is due, you’ll need to pay their super contributions into your default fund's MySuper option. For Spirit Super, this is our Balanced (MySuper) option.
How to pay super
Easy payment options to suit your needs.
How to make super payments for employees
A clearing house is usually the easiest way to pay super for your employees. It’s a secure online portal where you can:
- pay into multiple super funds with just one data file and one payment
- send your super payments electronically when it suits you
- add and remove employees
- update your company and employees’ details
- keep track of your super payments.
Choose a clearing house
The best clearing house option depends on your circumstances:
You want to use our clearing house
You already make super payments using another super fund’s clearing house
You can make payments to Spirit Super accounts using your existing clearing house. The Spirit Super USI is MTA0100AU. If you run into any issues, get in touch.
You’re a small business looking for a clearing house
The Small Business Superannuation Clearing House is a free service offered by the Australian Taxation Office (ATO). You can use it if you have 19 or fewer employees or an annual turnover of less than $10 million. Find out more at the ATO website.
Need to log in to the MTAA Super clearing house?
This is now a read-only portal where you can view your previous contributions history. Access will be available until 31 March 2022.