Complete these checks to help meet your super obligations

Simple checks for super success

Meeting your super obligations as an employer is important, and there’s a lot you need to think about.

To help streamline the process, complete these simple checks for super success:

  1. Check if your workers are eligible to receive super guarantee (SG).
    It’s important to classify your workers correctly. You’ll need to work out which of your workers meet the eligibility requirements to receive SG.
  2. Check your eligible workers’ super fund details are correct.
    Make sure you pay super contributions to the correct fund, and that you provide each fund with the relevant worker’s tax file number. The correct fund may be the fund each of your workers chose, their stapled super fund or your default fund.
  3. Check you’re paying the right amount of super.
    The SG rate is currently 11%; however, from 1 July 2024 it will increase to 11.5%.
  4. Check you’re paying the contributions on time.
    You need to pay super contributions at least 4 times a year by the quarterly due dates. The next payment is due on 28 July. If you use a super clearing house, allow enough time for the payment to reach each of your workers’ super fund accounts.
  5. Check you know what to do if you miss or make a late payment.
    If you miss a payment, you’ll need to lodge a super guarantee charge (SGC) statement and pay the SGC to us by the due date to avoid penalties.

For more information to help you meet your super obligations, see the ATO’s checklist. This covers topics such as paying and reporting electronically, record keeping and more.