Information about “Superannuation Guarantee Obligations” is available from the Australian Taxation Office (ATO).

Click here to access information about Superannuation from the ATO Website.
Click here to access the ATO Website home page.


Superannuation Guarantee obligations

As an employer you have an obligation to pay super contributions on behalf of all your eligible employees.  These contributions are in addition to your employees’ salaries and wages.  The following is a general outline introducing requirements about Superannuation.

This compulsory contribution is called the Superannuation Guarantee and it requires you to:

> pay super for your eligible employees
> contribute to the correct super funds, and
> pay contributions by the cut off date each quarter.

The minimum super amount you have to pay is 9% of each eligible employee’s earnings base.

Generally, you have to pay super for your employees if they:

> are aged between 18 and 70
> are paid $450 (before tax) or more in a calendar month, and work full-time, part-time or on a casual basis.

You may also have to pay super for any employees who are visiting Australia on an eligible temporary resident visa.
 
Ordinary time earnings

From 1 July 2008, you must use ordinary time earnings as defined in the Super Guarantee law, to calculate the minimum super guarantee contributions required for your employees.  This ensures all eligible employees are treated the same for super guarantee purposes.

Ordinary time earnings are generally what your employees earn for their ordinary hours of work, including:

> over-award payments
> commissions
> allowances, and
> paid leave.