What to do if your employer doesn’t pay your super

Under the current super rules, your employer is required to make contributions into your super account on a regular basis to help you save for your retirement.

So, what can you do if they don’t pay?

The short answer is report them to the Australian Taxation Office (ATO), but it’s worth understanding a bit about the problem and who can help before you hit the phone or the keyboard.

How big is the Super Guarantee (SG) problem?

Usually the first thing to do if you think your super contributions are not being paid is talk to your employer. Most employers do the right thing so simply asking how often they pay your super, how much is being paid and the fund into which it’s being paid often solves your concerns.

According to a 2022 report by the Australian National Audit Office (ANAO) into the ATO’s efforts in ensuring compliance with SG contribution rules, around 95% of SG contributions are paid by employers without the tax regulator needing to get involved. Which is a good thing, as the report found the ATO’s work in achieving greater employer compliance with their SG obligations was only partly effective.

What contributions should my employer be making?

The main super contribution your employer should be paying to your super fund is the Superannuation Guarantee (SG).

Every employer must pay this contribution for their eligible employees as part of their wages and salary package. The current SG rate is 12%.

Following changes to the SG rules, from 1 July 2022 almost all employees are eligible for SG contributions from their employer regardless of their employment status (full time, part time or casual). The main exception to eligibility is if you are aged under 18 and working less than 30 hours each week for your employer. 

In addition, if you have set up a valid salary-sacrifice arrangement with your employer, regular salary-sacrifice amounts should also appear in your super account from your employer.

If you’re uncertain about whether you’re entitled to SG contributions, or if your employer is paying the correct amount, you can use the ATO’s Am I Entitled to Super? and Estimate My Super online tools to check your eligibility and SG entitlement.

Part of your SG entitlement is also Choice of Fund, which allows most employees to choose the super fund into which their employer’s SG contributions are directed.

When should SG payments be made?

Your employer must pay their SG contributions at least four times a year in line with the quarterly due dates. Some employers choose to make super contributions more regularly.

How do I check my SG is being paid?