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Super payment rules

Superannuation dates and more

Superannuation guarantee payment dates

Quarter Superannuation contributions due date Super guarantee charge due date
1 July – 30 September 28 October 28 November
1 October – 31 December 28 January 28 February
1 January – 31 March 28 April 28 May
1 April – 30 June 28 July 28 August

Do I need to pay superannuation?

Generally, an employer must pay super for an employee if:

  1. The employee is 18 years or over, and
  2. You pay them $450 or more (before tax) in regular income per calendar month.


  1. The employee is less than 18 years of age, and
  2. They work more than 30 hours per week.

The Superannuation Guarantee (SG) must be paid regardless of whether the employee is full time, part time or casual, an Australian resident or here on a work visa.

Contractors who earn most of their income by providing a service to your business, might also be eligible for super contributions from you. If they are paid entirely or principally by you for their personal labour and skills, they perform the contract work personally or they’re paid for the hours worked rather than to achieve a result, then they’re considered an employee for super purposes and, as such, entitled to super guarantee contributions under the same rules as employees.

What does Ordinary Time Earnings mean?

The super contribution payment is based on an employee’s ordinary time earnings which is usually the amount an employee earns from their ordinary hours of work. It includes: 

  • Commissions
  • Certain allowances
  • Paid leave
  • Shift loadings 

It does not include: 

  • Irregular overtime payments
  • Performance based bonuses
  • Termination payments 
  • Fully expended expense allowances, such as car allowances
  • Reimbursed expenses
  • Benefits subject to fringe benefits tax
  • Jury top-up payments
  • Parental leave payments
  • Annual leave loading
  • Accrued annual leave, long service leave and sick leave paid as a termination lump sum
  • Redundancy payments
  • Gratuities
  • Dividends
  • Partnership and trust distributions
  • Restraint of trade agreement payments
  • Payments for domestic or private work under 30 hours a week

Are there exceptions?

The maximum super guarantee amount an employer is required to contribute is the equivalent of 9.5% of $57,090 per quarter (equivalent to $228,360 for the year), which works out to be a contribution of $5,423.55 per quarter.

Are there other types of superannuation payments?

Generally there are two types of payments:

  • Compulsory Super Guarantee contributions
    The mandatory contribution you make to your employees’ superfunds set as a percentage of their regular wage.
  • Reportable superannuation contributions
    In most cases, the extra voluntary payments made at the request of an employee out of their wage. The most common of these is salary sacrificing.

Employer Super Calculator

Please enter an income amount
tool tip Please enter in the contribution rate. Contribution rate needs to be between 9.5% and 12%

* Generally, you have to pay super for an employee if they're 18 years or over and you pay them $450 or more (before tax) in salary or wages in a calendar month. It doesn't matter whether the employee is full time, part time or casual. The maximum income on which employers must pay the Super Guarantee in 2020/21 is $57,090 per quarter ($228,360 per year).

Employees who are under 18 years old must meet the above conditions and work for more than 30 hours per week to be entitled to Super Guarantee.

Please note: The answers you get from this tool are based solely on the information you provide. Calculations are only estimates of potential superannuation eligibility and assume no change to hours worked or remuneration received and may not equate with the eligibility period for the calculation of superannuation entitlements. You must check the information you enter is correct, as we are not responsible for any incorrect calculations.