Super guarantee employer obligations

If you’re self employed

If you're self-employed, that is, a sole trader or a partner in a partnership, you can choose whether to contribute super for yourself. However, you may want to make personal contributions to a super fund as a way of saving for your retirement.

Overview of superannuation

6 mins

What is superannuation?	0%
Super guarantee employer obligations	0%
Activity	0%

Working out if you have to pay super

7 mins

Who is eligible for super guarantee?	0%
Employees under 18	0%
Independent contractors	0%
Domestic workers	0%
If you’re self employed	0%
Employees working overseas	0%
How to check if your employees are eligible	0%
Activity	0%

Setting up super for your employees

10 mins

Step 1: Inform employees of your default super fund	0%
Step 2: Offer eligible employees a choice of fund	0%
Step 3: Provide an employee's TFN to their fund	0%
Step 4: Keep super guarantee employer records	0%
Activity	0%

Calculating super guarantee

8 mins

How to calculate super guarantee	0%
Amounts included in the calculation	0%
Using the super guarantee contributions calculator	0%
Case study – Calculating super guarantee for an employee	0%
Activity	0%

Paying super contributions

7 mins

Due dates for super payments	0%
Member personal super contributions	0%
Other contractual requirements	0%
SuperStream payment options	0%
Activity	0%

Rectifying late payments

24 mins

Late payment of super	0%
Super guarantee charge and statement	0%
Due dates for super guarantee charge and statement	0%
Calculating the super guarantee charge	0%
Benefits of paying super guarantee on time	0%
Late payment and the late payment offset	0%
Completing the super guarantee charge statement	0%
Using the super guarantee charge statement and calculator tool	0%
Lodging the super guarantee charge statement	0%
Case study – Rectifying late payments	0%

Reducing the risk of penalties

9 mins

Engage and communicate with the ATO early	0%
How to actively engage with the ATO	0%
Having difficulty meeting your obligations?	0%
Circumstances where penalties are applied	0%
Additional super guarantee charge - the Part 7 penalty	0%
Employers unwilling to meet their obligations	0%
Penalties relating to super guarantee	0%
Amendments, objections, appeals and reviews	0%
Activity	0%

Assessment instructions

1 mins

Information for employers directed to complete this course	0%

Related courses

1 mins

Related courses	0%

Course Feedback

Course Feedback	0%