frequently asked questions

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

After-tax (voluntary) contributions must also be identified on your contribution advice so your employees aren't taxed again on these contributions. You're required to pay them to us by the 28th of the following month.

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

No pay means no 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 their insurance.
• 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 for up to 12 months free insurance cover 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, advise us on your monthly contribution advice.

It is important you do this, as we update our records based on the most recent information provided to us. If your records are out of date, member information may be posted to their old address.

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’re required by law to provide it to their super fund. Simply include it with your next contribution advice.

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.