Paying Super Guarantee (SG) contributions

Guide to helping you pay your employee’s super

How to make SG payments with Rest

Depending on your business, you may have different requirements on how you can pay your employees.

Submitting SG contribution files in EmployerAccess

How to upload a contribution file in EmployerAccess


Map your contribution file

When using the import file, to begin you must map out your contribution file.

Here is how

Upload contribution file

Now that you’ve mapped your file you can upload the file to complete the process. Once you do this, your file will be ready for contributions processing. 

Read more


How frequently do I need to make SG contributions?

We recommend making monthly payments. Paying contributions monthly means you avoid incurring potential penalties. 

Your employees can also benefit greatly from monthly contributions to their accounts, as the investment can start earning interest and generating returns as soon as it is received.

When do I need to pay Superannuation Guarantee (SG) contributions by?

For quarterly payments the SG deadline date is set 28 days after the end of each quarter.

Quarter Dates Payment Due

1 July - 30 September

28 October


1 October – 31 December

28 January


1 January – 31 March

28 April


1 April – 30 June

28 July

If you’re making a before-tax contribution (salary sacrifice) on behalf of an employee, it must be paid to Rest by the 28th day of the month following the month from which the contribution was deducted.

Who is eligible to receive super?

Generally, most employees are eligible for Super Guarantee, there are some exceptions such as employees aged under 18, working 30 hours or less per week.

For more information on super guarantee eligibility and exceptions, visit the ATO website.

From 1 July 2022, the Government removed the $450 monthly minimum income threshold for SG contributions.

When do I need to pay SG contributions?

You need to pay SG contributions for employees who are at work or on leave such as:

  • paid sick leave
  • long service leave
  • annual leave

There are some exceptions, for example, employees under 18 years of age who have worked less than 30 hours per week. 

For more information on super guarantee eligibility and exceptions, visit the ATO website.

What details do I need before making SG contributions for an employee?

To pay an employee super you will need:

  • employee name
  • employee TFN
  • superfund name, ABN, Address, Number, USI
  • employee membership number.

For all eligible employees, you must either:

What happens if I fail to pay SG or do not pay enough?

You’ll need to lodge a SG Charge Statement with the Australian Tax Office (ATO) and pay a penalty.

The penalty (SG charge) will be applied the following month. The charge will include the SG shortfall, interest and an administration fee which is not tax deductible and will result in an added expense to your business.

We have an obligation to take reasonable steps to ensure contributions for members are paid on time. If you fail to make contributions, we’ll send you a reminder. If we still don’t receive the outstanding contributions, we’ll ask our arrears collection agency to look into the matter.

For more information visit the ATO website.

How do I calculate how much super to pay?

As an employer, you must pay a minimum of 11.5% of each eligible employee's ordinary time earnings each quarter. If your employees are covered by an award or employment agreement which specifies a higher super contribution than 11.5%, you must pay that higher amount.
The SG rate is set to increase to 12% by 2025

The SG rate is:
Year Rate
1 July 2015 - 30 June 2021 9.5%
1 July 2021 - 30 June 2022 10.0%
1 July 2022 - 30 June 2023 10.5%
1 July 2023 - 30 June 2024 11.0%
1 July 2024 - 30 June 2025 11.5%
From 1 July 2025 12.0%


You can use the ATO's calculator to help you calculate how much super you must contribute to your employees.

What methods are available to transfer contribution payments?

Rest has payment flexibility and options available for you:

ABT - Authorised Bank Transfer (ABT) – choose when your funds are transferred from your bank account.

BPAY®– pay your contribution using BPAY® from an account with a bank or financial institution.

EFT – pay your contributions electronically from an account with a bank or financial institution.

® BPAY and the BPAY logo are registered trademarks of BPAY Pty Ltd ABN 69 079 137 518

How do I claim a tax deduction on SG contribution payments?

You can claim a tax deduction for the following contributions:

  • Superannuation Guarantee (SG) contributions you make for employees in the financial year, if you meet the SG requirements and due dates. Missed payments may attract the super guarantee charge (SGC), which is not tax-deductible.

  • Salary Sacrifice contributions.

  • Contributions mandated by an industrial award.

The deductions you can claim depend on the type of business you operate. For more information, visit the ATO website

How do I pay employees’ contributions in super funds other than Rest?

You can pay super to all your employees, no matter what fund they are with and in one payment with a clearing house.

SCH Online* Clearing House is a third-party clearing house available for all Rest employers and is accessible through EmployerAccessFor more information visit our clearing house section.

You can also use payroll providers, ATO’s Small Business Superannuation Clearing House (subject to eligibility) or other clearing house providers. You should refer to the relevant payroll provider or clearing house directly for more information about their services. 

* SCH-Online is operated by The Superannuation Clearing House Pty Limited (ABN 15 086 576 721), a corporate authorised representative (representative number 290290) of the product issuer, Pacific Custodians Pty Limited (ABN 66 009 682 866), Australian Financial Services License No. 295142. Rest does not issue or arrange the issue of SCH Online products and/or services. Rest does not recommend, endorse or express an opinion about SCH Online. As such, Rest does not accept liability for any loss or damage you incur in connection with your reliance on SCH Online. Rest does not receive any commissions or other benefits from Pacific Custodians Pty Limited as a result of your use of SCH Online. 

Do I need to notify Rest if there is nothing to pay an employee?

Yes, it’s important to notify Rest when making nil contributions, as these are reflected on your employees’ accounts even if the employee is not entitled to a Superannuation Guarantee contribution. This is particularly important if contributions are made via a Clearing House as nil contributions are not forwarded to a superannuation fund.

What records do I need to keep?

You must keep records that you have provided choice for eligible employees and details about your super contribution payments.

These records must show:

  • how much super guarantee (SG) you paid for each employee and how it was calculated

  • that you have offered each eligible employee a choice of super fund and evidence you have provided the standard choice form to all eligible employees

  • Details of employees you don't have to offer a choice

  • Confirmation that your nominated (default) fund offers a MySuper product.

These records must be available in or able to convert into English and records should be kept for 5 years. 

For more information visit the ATO website or contact us directly. 

Trouble shooting

How to request a contribution refund or adjustment

Generally, contributions can only be refunded to the employer if errors occur - subject to certain circumstances.

You can request an adjustment of super payments made to Rest, changing how a payment was allocated or applying for a full or partial refund of a contribution payment. To request a contributions refund, simply contact us on 1300 305 775 between 8:00am and 8:00pm Monday to Friday.

How to submit a nil contribution

Processing a nil contribution for your employees will also remove these employees from future payment reminder notifications from Rest.

To submit your nil contribution online log in to EmployerAccess and follow the steps:

  1. Submit these details through the ‘Manual Grid’ option.
  2. Ensure the contributions remain defaulted to $0.00 (nil) and select ‘Continue’.
  3. This will take you to the ‘Summary Page’ and select “Continue to ‘Payment Details’.
  4. You are required to select BPAY® as the payment option.
  5. Select ‘Confirm Payment’ for the $0.00 contribution to be authorised.
  6. Your contribution can be found in the ‘Completed Contributions’ menu once finalised

® BPAY and the BPAY logo are registered trademarks of BPAY Pty Ltd ABN 69 079 137  518