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.

Phone scams: The ATO are currently seeing an increased number of reports of scammers contacting members of the public pretending to be from the ATO, with the scammers using technology to make it look like the calls originate from a legitimate ATO phone number. If you've received a scam call or are in any doubt about a call, contact the ATO - go to their scam alerts external-icon.png page for information about how to spot a scam and how to contact the ATO.

For information about recording tax or superannuation on employee records or pay slips, go to Pay slips and record-keeping.

Superannuation guarantee

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, 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.

Another Award

We don't have extra information here for your choice.

We only have extra information here for our most common industries. You'll need to check your award for minimum entitlements and obligations.

If you know your award you can access it from our List of awards page. If you don't, you can use our 3 step form to help you Find your Award.

You can calculate entitlements and obligations for all awards using our:

If you're covered by a registered agreement, check the terms of your agreement for information. To find a registered agreement, go to the Fair Work Commission website external-icon.png.

You do not have javascript enabled. Please select your preferred industry from the links below, to view your tailored content for this section.

What happens if 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.

Help for small business

Want to save this information for later?

If you might need to read this information again, save it for later so you can access it quickly and easily.

You might also be interested in

pdfButtonLong

Page reference No: 1728