Your super obligations

In most cases, you must pay SG for employees who are:

• Aged 18 or over, no matter how many hours they work, or
• Aged under 18 and work more than 30 hours in a week.

This generally includes full-time, part-time and casual employees, and can also apply to apprentices/trainees and some contractors (where they’re treated as employees for super purposes).

 Head to the Australian Taxation Office (ATO) for more information about who you need to pay super to.   

The SG rate is 12% of qualifying earnings (QE) for eligible employees.

This may be higher if an award, enterprise agreement (EBA) or employment contract requires higher super contributions.

Good to know: there’s no minimum earnings threshold. If they’re eligible, you need to pay SG.

From 1 July 2026 employers must pay super on payday. This means: 

• Employers must pay super contributions at the same time as salary and wages.
• Contributions must be received by the super fund within 7 business days of payday (or 20 business days for new starters, employees restarting work or who have changed super funds).
• If contributions are rejected by the super fund, these must be resolved quickly, within the same 7 business day window to avoid ATO penalties.  

Paying super on time protects your employees. Late or unpaid super can mean an employee’s insurance cover stops. It will also lead to ATO penalties and interest charges.

Learn more at our Payday Super hub or download our handy Payday Super how to guide (PDF). 

If we believe you haven’t paid super for a member, we may contact you to follow up.

Under SuperStream, you must pay super and submit payroll data electronically in a standard format.

Using a SuperStream-compliant provider (such as a clearing house or payroll system) can help reduce errors, avoid late payments and lower the risk of ATO penalties.

We offer a simple, easy option for registered employers at no extra cost

Employer Portal¹ is SuperStream compliant, and makes it easy to:

• Pay super for one or many employees
• Pay into multiple funds using one data file and one payment
• Have contributions distributed to funds on your behalf

Get started with Employer Portal

You’ll need to join as a Media Super employer. Simply complete the employer application form   and we’ll email you a link to set up your account and login.

Find out more about SuperStream for employers at the ATO.

If an employee provides you with their TFN, you must pass it on to their super fund within 14 days or with their first contribution (whichever comes first).

If we don’t have an employee’s TFN:

• They may not be able to make personal contributions, and
• They may pay more tax on their super.

Learn more about supplying employee TFNs at the ATO.

Keep these records in English for at least five years:

• Evidence you provided eligible employees with a Choice of super fund form
• Details of employees who don’t have to be offered choice
• Confirmation your default fund is a complying fund. Download our Complying Fund Letter (PDF).