Super Essentials
Australian superannuation made simple — for employers, employees and anyone planning for retirement. From the Super Guarantee and the new Payday Super rules to contributions, funds and accessing your super, all in plain English with real-world examples.
General information only — not tax, super or financial advice.
Modules¶
-
Superannuation fundamentals
10 lessons
New to super? What it is, why it exists, how Australia's system works, who is involved, the types of funds, how super grows, and how you eventually access it.
-
Employer super obligations
12 lessons
If you employ people — what the Super Guarantee is, who is entitled, which earnings count, when and how often you must pay, and the Super Guarantee Charge if it is late.
-
Calculating super
12 lessons
Getting the amount right — the ordinary time earnings base, what counts, the traps with overtime, bonuses, allowances, leave and termination pay, worked examples and checks.
-
Choosing a super fund
10 lessons
Where the super goes — employee choice, default and stapled funds, SMSFs, finding lost super, consolidating accounts, and checking fund details before you pay.
-
Payday Super
12 lessons
The biggest super change in years — from 1 July 2026, super is paid on payday. What changes, the new timeframes, and how to get your business and payroll ready.
-
Salary sacrifice & contributions
10 lessons
The different ways money goes into super — employer, salary sacrifice, personal, co-contributions and spouse contributions — plus caps, excess contributions, RESC and downsizer.
-
Paying & reporting super
12 lessons
The plumbing — clearing houses, SuperStream, payment references, STP and Payday Super reporting, corrections, records, reconciliation and an employer checklist.
-
Compliance & penalties
10 lessons
What happens when super is late or missed — the Super Guarantee Charge, interest and admin costs, ATO compliance, voluntary disclosure, audits, and how to avoid penalties.
-
Special super situations
10 lessons
The less common cases — contractors, under-18s, working holiday makers, foreign employees, directors, apprentices, leave, terminations, and business restructures.
-
Super troubleshooting
10 lessons
When something goes wrong — unpaid or missing super, wrong fund details, duplicate or rejected contributions, reconciliation gaps and historical shortfalls — with calm fixes.
Did this answer your question?
Thanks for your feedback.