making payments

At HESTA, we invest in and for people who make our world better, helping more than 1 million members face the future with confidence. More than 140,000 employers trust HESTA with their employee super. 

So, what are your obligations when it comes to paying super? If you have employees, you need to pay the superannuation guarantee, or SG, a compulsory payment set by the Australian government into your employees’ super account. 

Under Payday Super rules, organisations are required to pay their employees’ super when they pay their wages.^ Contributions need to be received by employee super funds within seven business days of each payday to avoid penalties. If you have new staff or you are paying to a fund for the first time, you'll have 20 business days to make their first payment. 

Super guarantee is calculated as 12% of 'qualifying earnings’. Qualifying earnings include ordinary time earnings, salary sacrifice contributions, and other amounts.^ Visit our Payday Super webpage for more information about Payday Super.  

You can submit contributions to HESTA using the QuickSuper clearing house available free to HESTA employers. You can also use any other Superstream compliant clearing house of your choice. 

Did you know most people can choose where their super is paid? You need to give new employees the Superannuation Standard Choice Form within 28 days of starting work. A copy is available from the Australian Tax Office or your default super fund. 

If your employee doesn't return the form, you need to contact the ATO to find out if they have a super account. If they do, this will be their stapled account and their super must be paid here. If they don't have an account and they haven't chosen a fund, you can create a new account for them with your default super fund. 

For more information about stapling, visit the ATO website. As a handy reference, grab the Paying Super booklet (PDF) from our website or speak to HESTA. We're here to help. 

^ From 1 July 2026, PayDay Super requires employers to pay their employees’ super at the same time as their salary and wages. View the ATO website for more information.

* QuickSuper is a facility offered by Westpac Banking Corporation, ABN 33 007 457 141 Australian Financial Services Licence Number 233714.

Issued by H.E.S.T. Australia Ltd ABN 66 006 818 695 AFSL 235249, the Trustee of HESTA ABN 64 971 749 321. This information is of a general nature. It does not take into account your objectives, financial situation or specific needs so you should look at your own financial position and requirements before making a decision. You may wish to consult an adviser when doing this. The target market determination for HESTA products can be found at hesta.com.au/TMD Before making a decision about HESTA products you should read the relevant Product Disclosure Statement (call 1800 813 3271800 813 327 or visit hesta.com.au/pds for a copy) and consider any relevant risks (visit hesta.com.au/understandingrisk).