Retirement income system

Super guarantee employer obligations

Steps Progress

New employers

 1 mins

The super system is changing

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Payday Super

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Overview of superannuation

 2 mins

What is superannuation?

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Super guarantee employer obligations

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Activity: what is superannuation

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Working out if you have to pay super

 4 mins

Who is eligible for super guarantee?

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Employees under 18

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Independent contractors

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Domestic workers

0%

If you’re self employed

0%

Employees working overseas

0%

Activity: working out if you have to pay super

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Setting up super for your employees

 7 mins

Step 1: Inform employees of your default super fund

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Step 2: Offer eligible employees a choice of fund

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Step 3: Provide an employee's TFN to their fund

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Step 4: Keep super guarantee employer records

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Activity: choosing a super fund

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Calculating super guarantee

 3 mins

How to calculate super guarantee

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Activity: qualifying earnings

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Maximum contributions base

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Activity: calculating super guarantee

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Paying super contributions

 5 mins

Paying super contributions on time

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Extended due dates

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Member personal super contributions

0%

SuperStream payment options

0%

Activity: super guarantee payments

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Late payments

 2 mins

Late payment of super

0%

Super guarantee charge (SGC)

0%

Late payment penalty

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Penalties

 2 mins

Penalties relating to unpaid SGC

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Amendments, objections, appeals and reviews

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Activity: super guarantee penalties

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Related courses

 1 mins

Related courses

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Course feedback

Course feedback

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