ATO Checklist for Employers - Paying Super


Source: ATO – Run a quick check of your super obligations


Employer Super Quick Check


Paying super is an important part of being an employer.


Super provides income for your workers in retirement.


Here's how to run a quick check of your super obligations to make sure you've got everything sorted.


  • Check you're paying super to all eligible workers.

  • Some contractors may be entitled to super.

  • Check that you're paying the right amount.

  • Currently, you need to pay a minimum of 9.5% of their ordinary time earnings.

  • Check you're paying on time.

  • It is tax deductible against your business income.

  • At a minimum, you can pay super quarterly.

  • If you fail to pay on time, you may need to pay a superannuation guarantee charge, which is not tax deductible.

  • Check you're paying to the right place.

  • Pay super into your workers fund of choice.

  • If they haven't given you the details, pay it into your default fund.

  • Check that you're paying the right way.

  • Pay the SuperStream way – send both the payment and data electronically in a standard format.

  • You may be able to use the free Small Business Super Clearing House to distribute payments to your employees' super funds.

  • Check you're keeping accurate records.

  • Have evidence to show you've met your obligations.


Employing people involves lots of obligations, including superannuation. The ATO have the tools and calculators to help you get it right.

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