Tax and superannuation

The Australian Taxation Office (ATO) gives advice and information about tax requirements and superannuation (super). This includes the compulsory superannuation guarantee.

Our role (the Fair Work Ombudsman) is to give employers and employees information and advice on workplace rights and obligations. We can provide information on extra terms about superannuation in awards.

Find out how you can access advice and support on tax and superannuation issues.


The ATO gives information and advice to employers and employees on tax.

If you want to understand your tax obligations as an employer or employee, find information on the ATO website:

You can also contact the ATO:

If you’re an employer, we have templates to help you record tax or superannuation on employee records or pay slips. Access them at Pay slips and Record-keeping.

For more information on state and territory payroll tax, visit – Payroll tax.

Superannuation guarantee

Under the superannuation guarantee, employers have to pay superannuation contributions of 11% of an employee's ordinary time earnings when an employee is:

  • over 18 years, or
  • under 18 years and works over 30 hours a week.

If eligible, the super guarantee applies to all types of employees including:

  • full-time employees
  • part-time employees
  • casual employees.

Temporary residents are also eligible for super.

Super has to be paid at least every 3 months and into the employee's nominated account.

The ATO can give advice and assistance on superannuation issues, including on the super guarantee. Find out more at:

You can also contact the ATO:

Extra terms about superannuation

Some awards, enterprise agreements and other registered agreements have extra terms about superannuation.

Find more information about superannuation in your award by selecting from the list below.

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When superannuation hasn’t been paid

Employees who think superannuation hasn't been paid can make a complaint to the ATO.

Before doing this, you should:

If there are extra superannuation terms on top of the super guarantee in your award or agreement, you can contact us for further assistance.

The ATO has information about what an employer must do if they haven't met their superannuation obligations. Go to ATO – Unpaid super from your employer.

Annual performance test – closed MySuper products

The Australian Prudential Regulation Authority (APRA) conducts an annual performance test for MySuper products. When a MySuper product fails the annual performance test for 2 consecutive years, it cannot accept new members until it passes a future performance test.

To learn more about which MySuper products are currently unable to accept new members go to FWC – Superannuation.

Tools and resources

Related information

Help for small business