Employer super obligations checklist¶

This lesson pulls the module together into one practical checklist. It walks through the main super steps every employer needs to get right, in the order you would usually do them. Keep it handy and run through it whenever you take on a new worker or run a new pay.

In one line

Confirm who is eligible, work super out on ordinary time earnings at the current rate, pay it on time to the right fund, keep records, and put things right through the ATO if you ever miss a payment.

Why this matters¶

Super has a few moving parts — who, how much, which fund, and by when. It is easy to get one right and miss another. A short checklist turns that into a routine, so nothing slips through. Missing a super payment can cost the business extra charges and paperwork later, so a few minutes of checking up front is worth it.

What you will learn¶

How to run a simple check of who is eligible for super
How to work super out on ordinary time earnings at the current rate
The steps to pay on time, keep records, and fix a missed payment

Understanding the concept¶

Think of your super obligations as a short sequence you repeat each pay. Each step below links to a fuller lesson if you want the detail.

1. Confirm who is eligible. Work out which of your workers you must pay super for. Most employees are eligible. There are specific situations to check, such as some workers under 18 and some contractors, and paid working directors and family members on the payroll are usually included. When in doubt, check the eligibility rules.

2. Work super out on the right earnings. Super is worked out on each eligible worker's ordinary time earnings (OTE) — broadly, what they earn for their ordinary hours of work — multiplied by the current super guarantee rate. The ATO says OTE includes things like commissions, shift loadings and some allowances, but generally not overtime. From 1 July 2026, under Payday Super, the ATO works super out on qualifying earnings, which is built on OTE — the Calculating super module covers the detail. Use the current rate; do not rely on an old one.

3. Pay on time so the fund receives it by the due date. Super must actually reach the worker's fund by the due date, not just leave your bank account. Allow processing time so the money is received in time. Late super can trigger extra charges.

4. Use the employee's chosen or stapled fund. Pay into the fund the employee chose. If a new employee does not choose one, the ATO explains you may need to request their stapled super fund details and pay into that fund. Only fall back to your default fund if the rules allow.

5. Keep records. Keep records of the super you have paid for each worker as evidence that you have met your obligations. The ATO requires these records to be kept for a minimum period, so store them safely.

6. If you miss a payment, put it right. If you pay super late or miss it, the super guarantee charge (SGC) applies. Under Payday Super (from 1 July 2026) the ATO works the charge out and issues you a notice of assessment — you no longer lodge a quarterly SGC statement yourself. Don't ignore a missed payment — disclosing it promptly can reduce the charge.

For accountants & bookkeepers

The ATO's employer checklist frames these as recurring checks: eligibility, correct OTE base, the current super guarantee rate, on-time payment received by the fund, choice-of-fund and stapled-fund compliance, record keeping for the required minimum period, and SGC rectification when a payment is late. Under Payday Super the ATO assesses the charge and issues a notice of assessment rather than the employer lodging a quarterly SGC statement — confirm the current on-time payment window and the SGC process against the ATO's guidance before advising, as these are changing.

Example¶

A small business is about to run its first pay for a new employee, Sam. The owner works the checklist. First, they confirm Sam is eligible. Next, they work out Sam's super on Sam's ordinary time earnings at the current rate. They check which fund Sam has chosen; Sam did not name one, so the owner requests Sam's stapled fund and pays into it. They pay early enough for the fund to receive the super by the due date, and they save the record of the payment. Because the payment reached the fund on time, there is no super guarantee charge to worry about. The routine took a few minutes and covered every base.

Common mistakes¶

Only checking who is eligible once and forgetting to re-check for new workers.
Working super out on the wrong base or an old rate, rather than OTE at the current rate.
Treating the payment as "on time" when it left your account by the due date but did not reach the fund in time.
Paying into the wrong fund instead of the employee's chosen or stapled fund.
Ignoring a missed payment — the ATO works out the super guarantee charge, so disclose it promptly.

How this works in myaccountant¶

In the app — when you run a pay run, myaccountant works out each eligible worker's super, records it, and helps you pay it to their fund by the due date. The super you pay is kept with each employee's records, so you have evidence of what was paid and when in one place.

Key points¶

Confirm who is eligible before you pay.
Work super out on ordinary time earnings at the current rate.
Pay on time so the fund receives it by the due date.
Use the employee's chosen or stapled fund.
Keep records of the super you have paid.
If you miss a payment, the ATO works out the super guarantee charge — act promptly.

Learn next¶

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

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