Your obligations

As an employer, you have legal responsibilities that you must consider regarding superannuation and your employees.

Who do I have to contribute for?

Age restrictions on making contributions


Leave, workers' compensation and other payments

How much do I have to pay?

Contribution caps

Tax deductions

When do I have to pay?

What if I paid late?

Reporting requirements

Tax file numbers

Super Choice

Who is eligible for super choice?

Choosing a default fund

Managing Super choice

For information about changes to your obligations under the Federal Government's Stronger Super reforms, please read our Stronger Super Fact Sheet.