Superannuation Guarantee

The Superannuation Guarantee (SG) requires employers to pay super contributions on behalf of all their eligible employees to the correct super funds and by the cut-off date each quarter. The minimum super amount you are required to pay is 9.5% of each eligible employee’s earnings base (usually their ordinary time earnings).
You are generally required to pay superannuation contributions for your employees if they are:

Changes to the Superannuation Guarantee will continue to take place until 2019. The SG calculator will help ensure your contributions are correct.