For most employers in health and community services, paying super on behalf of your people is compulsory. It's their money and they've worked hard for it.
The simple rules
What you need to know about the SG
*The minimum legislated Superannuation Guarantee (SG) contributions are 9.5% each year until 1 July 2021 when the rate increases by 0.5% per annum until it reaches and stays at 12% from 1 July 2025 onwards.