Employer super obligations¶

If you employ people, you have super obligations under the law. This module makes them clear — what the Super Guarantee is, who is entitled to it, which earnings it is worked out on, when and how often you must pay, and what happens (the Super Guarantee Charge) if super is paid late or missed.

General information only — not tax, super or financial advice.

Lessons¶

1. What is Super Guarantee (SG)?
2. Who is entitled to super?
3. When super must be paid
4. How often super must be paid
5. Employees under 18
6. Contractors and super
7. Temporary residents
8. Directors and office holders
9. Closely held employees
10. Choosing the correct earnings
11. The Super Guarantee Charge (SGC)
12. Employer obligations checklist

Start with lesson 1