Super Obligations for Employers

Stay on top of your super obligations

We're here to help keep super simple, so you can focus on your business. Find out how to meeting your responsibilities as an employer.

What you need to do

All Australian businesses have responsibilities when it comes to super. Even if you just have one or two employees. This page provides information about:

Paying compulsory super
Offering employees’ choice of super fund
Deciding on a default fund for your business
Keeping the right records
Supplying tax file numbers
Using a compliant online system
Keeping up with important changes like Payday super.

Young woman sitting on her desk

Pay and report correctly

Pay compulsory super (SG). If you employ eligible workers, you must pay Superannuation Guarantee (SG) contributions to help them save for retirement.

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).

Get more information about who’s eligible from the Australian Taxation Office (ATO).

The SG rate is 12% of ordinary time earnings (OTE) 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.

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

Until 1 July 2026: monthly payments to Media Super

To help super reach members’ accounts sooner, we ask you to make monthly contributions by the first business day of the following month.

When to make payments

Media Super payments: Visit our payments page for Media Super due dates and how to pay

ATO quarterly due dates: Find out the current quarterly due dates from the ATO.

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

Registered Media Super employers agree to make monthly super payments. If contributions remain unpaid, we may refer the matter to IFS Unpaid Super, a third-party debt collection agency, to recover unpaid super for members.

No super to pay this month?

Please submit a nil contribution so we don’t contact you about an outstanding payment.

From 1 July 2026 Payday Super

New laws mean employers will need to pay super on employees’ payday from 1 July 2026.

Key changes:

Super must be paid with every pay run
Employers will pay eligible employees OTE as part of Qualifying Earnings, which includes OTE and other amounts that are currently treated as salary/wages for SG (including salary sacrifice). Want the full list? See our Payday Super FAQs or learn about Qualifying Earnings at the ATO
Contributions must be received by the super fund within 7 business days of payday (or 20 business days for new starters)
Payroll and processes will need to be updated
Faster exception handling - if contributions are rejected by the super fund, these must be resolved quickly, within the same 7 business day window to avoid penalty.

It’s important to plan ahead, and we’re here to help. Learn more at our Payday Super hub or download our handy Payday Super checklist (PDF).

Why wait? Start paying super each payday as soon as you're ready. No need to wait for 1 July.

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).

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.

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, free option for registered employers

The Media Super Clearing House is SuperStream compliant, and makes it easier 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 the Media Super Clearing House

You’ll need to create an Employer Online account and join as a Media Super employer. Simply  complete the online join 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.

Fund choice and default funds

Give eligible new employees a Choice of super fund: standard choice form within 28 days of starting. They can nominate their own fund or use your default. Pay contributions to their chosen fund within the required timeframe.

If they don’t choose, check in ATO online services whether they have a stapled fund (their existing fund that follows them between jobs unless they choose another). This helps reduce multiple accounts and fees.

Subject to the passing of legislation, employers can request an employee’s stapled super fund details from the ATO before, during, or after onboarding. This helps employees to make informed fund choices and avoid multiple accounts.

If they don’t choose and don’t have a stapled fund (e.g. first job), pay their super into your default fund.

Find out more about stapled super funds for employees at the ATO.

Choosing a default super fund for your business

You can choose a default super fund for employees who don’t choose their own.

If you nominate Media Super, you’ll be partnering with one of Australia’s leading industry super funds.

If we’re your default super fund

Tell new employees Media Super is your default super fund and provide factual information
Provide a Product Disclosure Statement, with the Choice of super fund: standard choice form
Ask us to provide information sessions for new employees as part of their induction, and
Refer employees to ATO or moneysmart.gov.au for guidance on choosing a fund.

Recommend or encourage new employees to join Media Super or any other fund
Give financial product advice, including advice to consolidate super.

Find out more about communicating with employees about choice of superannuation fund from ASIC.

Need more information?

Get Payday Super ready

Find out what you need to do before 1 July 2026.

Learn about Payday Super

Payday Super checklist

Our Payday Super checklist steps out the action you need to take before 1 July 2026.

Get the Payday Super checklist (PDF)

smiling-woman-call-center-representative-with-headset.webp

Your super obligations

Stay on top of your super obligations

Pay and report correctly