Superannuation Guide for Australian Employers

Employers must pay the Superannuation Guarantee (SG) for eligible employees at the current rate of 12% of ordinary time earnings. Super must be paid via SuperStream to compliant funds, with the $450 monthly threshold removed since July 2022. With Payday Super starting July 2026, the quarterly deadline will be replaced by payday obligations.

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Overview

Employers must pay the Superannuation Guarantee (SG) for eligible employees at the current rate of 12% of ordinary time earnings. Super must be paid via SuperStream to compliant funds, with the $450 monthly threshold removed since July 2022. With Payday Super starting July 2026, the quarterly deadline will be replaced by payday obligations.

Key Facts

At a Glance
  • SG rate is 12% of ordinary time earnings for 2025-26 (increasing to 12.5% from 1 July 2026 subject to legislation)
  • No minimum earnings threshold — all employees aged 18+ (or under 18 working 30+ hrs/week) are eligible
  • Super must be paid via SuperStream — direct bank transfers to funds are not compliant
  • The SG charge (including interest and admin fees) applies if super is paid late
  • Payday Super replaces quarterly deadlines from 1 July 2026 — super due on or before each payday

What You Need to Know

This guide covers the essential compliance requirements that Australian employers need to understand. Non-compliance can result in significant penalties, ATO audits, and reputational damage.

We recommend using purpose-built software that automates compliance reporting. The right software will handle rate changes, deadline reminders, and lodgement with the relevant authorities.

Official Resources

For the latest official requirements, refer to these government resources:

ImportantThis guide is for general information only and does not constitute legal, financial, or tax advice. Consult a registered tax agent, BAS agent, or legal professional for advice specific to your business.

Recommended Software

The following software products handle payroll compliance for Australian businesses: