Tax & superannuation

The Australian Taxation Office (ATO) gives advice and information about tax requirements and super guarantee contributions.

For questions about your tax contact the ATO on 13 28 61 or visit their website external-icon.png.

For information about recording tax or superannuation on employee records or pay slips (including end-of-year payment summaries), go to Pay slips and record-keeping.

Superannuation guarantee

Super guarantee increases to 10% from 1 July 2021

The superannuation guarantee (super guarantee) will increase to 10% for eligible employees from 1 July 2021.

From this date, employers must pay eligible employees super contributions of 10% of their ordinary time earnings. Read our information below to understand when the super guarantee applies.

The Australian Taxation Office gives information and advice on superannuation. Learn more about the changes to the super guarantee at Australian Taxation Office – Super guarantee rate rising 1 July external-icon.png .

Under the superannuation guarantee, employers have to pay superannuation contributions of 9.5% of an employee's ordinary time earnings if:

  • when an employee is paid $450 or more before tax in a month and is:
  • over 18 years, or
  • under 18 years and works over 30 hours a week.

This applies to full-time and part-time employees and some casual employees, and includes temporary residents.

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

For more information about the superannuation guarantee, including what counts as ordinary time earnings external-icon.png, visit the ATO website external-icon.png or contact the ATO on 13 10 20.

Extra terms about superannuation

Some awards, enterprise agreements and other registered agreements have extra terms about superannuation.These terms apply on top of the superannuation guarantee.

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:

  • know the award or registered agreement covering your employment
  • check if your award or agreement has extra terms about super (use the filter above or see our full list of awards)
  • check a pay slip to see if it has information about your super payments
  • contact your super fund to find out whether a payment has been made
  • talk to the employer if you have any concerns.
If there are extra superannuation terms on top of the superannuation guarantee in your award or agreement, you can contact us for further assistance.

Information about what an employer must do if they haven't met their superannuation obligations can be found on the ATO website external-icon.png.

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