Key superannuation rates and thresholds for 2024-25
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Employers guide to super
This section is designed to help employers understand the super rules and their superannuation obligations.
Below you can find comprehensive guides to calculating and making contributions, understanding which employees are eligible for SG, deadlines and other obligations, salary sacrificing super, how redundancy affects super, tax deductions, choosing a super fund for employees, record-keeping, penalties and checklists.
Keep your super knowledge up-to-date with the following guides
Checklist for employers to master your super responsibilities
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Superannuation rule changes from July 2024 (and previous years)
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Quiz: Employer super responsibilities
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Understand employer obligations around super contributions
Employer’s guide to Superannuation Guarantee contributions: Which employees are eligible?
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Calculating your employees’ SG contributions? The rules to help get it right
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Are you paying your super contributions on time? Deadlines for employee contributions
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How do reportable employer super contributions (RESC) work?
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Employers also have some responsibilities around choosing a super fund
Choosing a default fund for your employees
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Rules for setting up super and choice of fund for new employees
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MySuper funds: Everything an employer needs to know
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The following guides cover wider employer super responsibilities
Employee or contractor for super purposes? How to tell the difference
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What are the penalties for failing to meet employer super obligations?
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Creating effective salary sacrifice arrangements with your employees
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Claiming a tax deduction for your employees’ super: What are the rules?
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Super Guarantee Charge for employers: What is it and what are my options?
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How to keep good records for your employees’ super contributions
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How redundancy and retirement impact your employees’ super
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Managing your employees’ SG contributions? Technologies you need to know
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Whether you run a business or are a self-employed contractor, make sure you maximise your super opportunities
Strategies for boosting your super in the gig economy
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The small business CGT retirement exemption explained
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How the 15-year small business CGT exemption can help boost your super
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Employee super contributions for the self-employed and micro businesses
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