1. Employers
  3. Your responsibilities

employer responsibilities

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

 

  • The minimum you must pay is what's known as the 'Superannuation Guarantee' or SG. 
  • Employees have the right to choose the fund their super contributions are paid to.
  • Under ‘stapling’ legislation, an employee’s super fund follows them from job to job. This means when a new employee joins your organisation, you’ll need to contribute their super into their existing fund (if they have one) – unless they ask you to make a change. If they don’t already have a fund or haven’t notified you of their choice of fund, then you can pay into your default fund.
  • Employers must nominate a super fund, where their employee(s) doesn't make choice of their own and the ATO hasn't advised that the employee has a stapled fund.

Find out more about stapling and your obligations >

 

What you need to know about the Super Guarantee (SG)

  • It's currently of an employee’s ordinary time earnings.
  • It's better for your employees if you pay it more regularly, like monthly, or fortnightly, because of the benefits of compound interest (interest earned upon interest) and being able to track more regularly that they are receiving it.
  • You must pay it at least four times per year, by the quarterly due dates (28 days after the end of each quarter).#
  • If you don't pay on time, you may be liable to pay ATO penalties.
  • It must be paid into a complying super fund. 

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# Payday Super announced in the 2023-24 Federal Budget will require employers to pay their employees’ super at the same time as their salary and wages from 1 July 2026. See  super payments due dates on the ATO website.

 

employer FAQs
 
If you're responsible for super admin for your organisation, we're here to help.
 
Frequently asked questions are a useful resource to help you complete essential super admin tasks so you can get on with other things.
 
 

Employees are able to make voluntary contributions to super in two different ways:

  • Before-tax (concessional) contributions (such as salary sacrifice), and
  • After-tax (non-concessional) contributions (such as a direct payment via BPAY from their take-home pay).

Before-tax contributions are treated for tax purposes as employer contributions, so it's important to identify them on your contribution advice.

After-tax contributions must also be identified on your contribution advice, so your employees aren't taxed again on these contributions.

For details on how before and after-tax contributions are defined, download How super works (pdf).

 

No pay means no employer super contributions, unless they’re required by an award or workplace agreement. If one of your employees is taking leave without pay, keep listing them in your electronic or print contribution advice, but note a $0.00 payment for them.

  • If your employee/HESTA member stops working for you permanently: ask them to contact us to discuss their super options. Make the relevant adjustments and enter the appropriate code for terminated members in your monthly contribution advice.
  • If your employee/current HESTA member is unable to work due to illness or injury: ask them to contact us immediately to discuss any insurance they may have.
  • If your employee/current HESTA member dies: please notify us so payment of any available benefit can be arranged.
  • Let us know about approved parental leave before the leave period begins. Insured members may be eligible to have their insurance fees waived for up to 12 months if you notify us before their leave begins. 
  • You are obliged to continue paying SG contributions for employees on long-service leave. If your employee is paid in advance, you should also pay their super contributions then.

 

When you become aware of an employee’s change of address, please ask them to update their details in their online account or using the Change of member details form (pdf).

If their details are out of date, communications may be posted to their old address.

 

If your employee has changed their name due to marriage, they can update their name in their online account.

Otherwise, have your employee complete a Change of member details form (pdf) and Certifying your identification (pdf). They’ll need to provide certified documents to support their change of name (for example, a marriage certificate or divorce papers). Send the completed form to us.

 

Your employees can go to the 'Combine' tab in their online account and search for their lost super.

 

When an employee provides you with their TFN for employment purposes, you must provide it to their chosen super fund the next time you make a payment for them.

If you receive the TFN less than 14 days before you're due to make a payment, you have 14 days to provide the TFN to the super fund from the date you received it. You can see the full requirements for providing employee TFNs on the ATO website.

 

Encourage them to take an active interest. After all, it's their money and their future. A good place for them to start is our Tools and calculators.

 

The ATO has prepared a guide for employers. Visit the employer section of the ATO website for more information.

 

We've made it easy for you to find what you are looking for by putting them all in one place. Go to the Employer forms and resources section to download the form or publication you need.

 

Visit the employer section of the ATO website for more information on calculating ordinary time earnings.

 

Visit the Super - what employers need to know page on the ATO website.

 

 

 

Employer support and resources

We've got super helpful tools, resources, and support for you and your employees.