Super guarantee employer obligations

Payday Super

In its simplest terms, Payday Super means that employers pay their super contributions for each payday with their salary and wages, instead of for each quarter.

To implement the current super system for a few months before changing to Payday Super, learn about Super for employers on the ATO website.

To implement the Payday Super system, complete this course to learn more.

New employers

1 mins

The super system is changing	0%
Payday Super	0%

Overview of superannuation

6 mins

What is superannuation?	0%
Super guarantee employer obligations	0%
Activity: what is superannuation	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%
Activity: working out if you have to pay super	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: choosing a super fund	0%

Calculating super guarantee

3 mins

How to calculate super guarantee	0%
Activity: qualifying earnings	0%
Maximum contributions base	0%
Activity: calculating super guarantee	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: super guarantee payments	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: super guarantee penalties	0%

Related courses

1 mins

Related courses	0%

Course feedback

Course feedback	0%