Employers: What you Need to Know about Superannuation

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.

This compulsory contribution is the ‘Superannuation Guarantee (SG)’. 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.

Who do I need to make super payments for?

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

• are aged up to 70 years
• 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 and employees who are sent to work temporarily in another country.

How much superannuation must I pay?

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

The amount you contribute for your employees depends on whether they are eligible for:

• the 9% SG contributions (SG contributions are equal to 9% of ordinary time earnings) and
• a certain level of contributions under an Award or agreement

For more information visit the Australian Taxation Office’s Employers superannuation essentials site.

When do I pay superannuation?

It’s important to pay the correct amount of super by the cut-off date each quarter. You can choose to make super payments more regularly than quarterly.

At Catholic Super we encourage our employers to pay monthly, so you do not miss the cut-off deadlines. We will send a contribution return form either in the post or upload this onto your Employer Online site for you to make that contribution.

The super payment cut-off dates are:  

Quarter	Dates	Quarterly payment cut-off date
1	1 July - 30 September	28 October
2	1 October - 31 December	28 January
3	1 January - 31 March	28 April
4	1 April - 30 June	28 July

NOTE: If the quarterly cut-off date falls on a weekend or public holiday, you should make the payment by the next working day.

Failure to meet these deadlines means you have to pay the required amount, plus a penalty imposed by the Australian Tax Office (ATO) the following month.

What if I want to close my Catholic Super account?

If you are no longer making super contributions for any employees to Catholic Super, you can close your account. You can do this in writing, including your employer number and company details.


Need more information about what you need to know as an employer? Contact Us or call 1300 655 002 (Mon-Fri 8.00am-5.30pm AEST).