Super guarantee video series

The following ATO videos are designed to help you understand your super obligations.

• Super for employers  – information on your super guarantee (SG) obligations as an employer
• Paying super guarantee late – what to do if you pay SG late.
• What is a super guarantee charge statement – what to do if you don't pay SG on time, in full, and to the correct fund.

Tools and other information

The following resources are designed to assist you with your SG obligations.

• Super for employers – information for employers about SG.
• Super guarantee eligibility decision tool – work out if your employees (including any contractors) are eligible for SG.
• Super guarantee contributions calculator tool – work out how much SG to pay into your employee's super fund.
• Super guarantee charge statement and calculator tool – if you haven't paid your employees' super contributions to a complying super fund on time.
• The Super guarantee charge calculator – available through Online services for business and Online services for agents – if you haven't paid your employees' super contributions to a complying super fund on time (for electronic lodgments).
• List of payments that are ordinary time earnings – to identify what payments are considered salary or wages and whether they are part of ordinary time earnings for SG purposes.
• Request stapled super fund details for employees – to provide information on how and when employers should request a stapled super fund to remain compliant.
• The Superannuation Guarantee (Administration) Act 1992 – defines the way super guarantee works and your obligations as an employer.
• Fairwork.gov.au – if you're not sure what award or industrial agreement covers your employee you can visit the Fair Work Ombudsman website.

Need Help?

Talk to us if you want assistance with working out how to pay your super guarantee obligations correctly.

Please note that many of the comments in this publication are general in nature and anyone intending to apply the information to practical circumstances should seek professional advice to independently verify their interpretation and the information’s applicability to their particular circumstances. Should you have any further questions, please email us at RGA Business and Tax Accountants at reception@rgaaccounting.com.au .Source: ATO QC 58510 Last Modified 27 July 2023. All rights reserved. Brought to you by RGA Business and Tax Accountants. Liability Limited by a scheme approved under Professional Standards Legislation