Employers FAQ

The superannuation guarantee (SG) legislation requires you to make contributions for most employees to a complying super fund.

You are required to contribute an amount equal to 9% of an employee's earnings base, based on ordinary time earnings (OTE).

The Australian Tax Office (ATO) may apply financial penalties if SG amounts are not paid to a super fund by the 28th day after the end of the relevant SG quarter (i.e. 28 January, 28 April, 28 July and 28 October).

Generally, you need to pay SG contributions for employees over 18 and less than 70 years of age when they earn $450 or more in a calendar month.

Under SG, you don't have to make SG contributions for employees who are:

• paid less than $450 (before tax) in any calendar month
• under 18 years of age and working not more than 30 hours per week
• 70 years of age or over
• senior foreign executives who hold certain visas or entry permits
• non-resident employees paid for work done outside Australia.

Other exemptions do apply. You may also be obliged to contribute under conditions that are different to SG according to a workplace agreement or industrial award.

TIP: The Australian Tax Office has more information about your SG obligations for employees and exemptions.

You need to calculate SG contributions quarterly and pay them by the 28th day after the end of the quarter.

In some instances, you may have additional obligations arising out of an Industrial Award or industrial instrument requiring contributions to be remitted more frequently.

Employer Online Services is a quick, easy and paperless way to meet your super obligations, hassle free.

Register and then login to this system to:

• manage contributions, and submit contributions online
• view and print all contributions
• add new employees
• view and update company details
• view, update and terminate linked employees.

Read more about Employer Online Services, or contact us today to register.

If you would like to register or have any difficulties accessing your account, please contact our Customer Service Centre on 1300 304 044, or email us at info@recruitmentsuper.com.au.

You can provide the data we require to process contributions via Employer Online Services, in a data file emailed to us, or on our contribution return form. Read our guide to making contributions for more information, or contact us on 1300 304 000.

Yes. You can use either BPAY, direct credit, cheque or money order to make payments. All payments also need to be accompanied by contributions data. Read our guide to making contributions for more information, or contact us on 1300 304 000.

We make enrolling employees easy. New employees can be added by using this form, via Employer Online Services, by updating your Superannuation Clearing House spreadsheet (if you use this facility) or by simply including the new details in your contribution data. Read our guide to adding employees for more information, or contact us on 1300 304 000.