Super.
For your business and your people.
Simple.

Until 30 June 2026, it’s compulsory to pay your eligible employees’ SG at least four times a year. If it suits your business better you can pay more often than quarterly, like fortnightly or monthly. The payment deadline is 28 days after the end of each quarter. Here are the key dates you’ll need to hit.

When a due date falls on a weekend or public holiday, your SG contribution must be received by your employee’s fund on or before the next business day.

From 1 July 2026 SG contributions must be paid at the same time as you pay your employees’ wages/salary. 

Put simply, if you pay a worker, you must also pay their Super Guarantee (or SG) - which is what the compulsory superannuation contributions you pay into their super fund is officially called.

Generally, every worker aged 18 years or over qualifies for super. If they’re under 18, they must work more than 30 hours a week to qualify. Temporary residents like backpackers and overseas students are also eligible for super contributions.

It doesn’t matter whether the employment arrangement is full-time, part-time, or casual – they’re entitled to employer super payments. Plus, if you pay contractors mainly for their labour - they may also be entitled to super, as they’re categorised as employees for SG purposes.   

In most cases you need to give your employee a Standard Choice Form (which may be provided electronically) when they start working for you. The form needs to be completed and returned to you within 28 days and will give you the details you need:

• Their super fund’s details, including the fund’s name, ABN (Australian Business Number), address, and phone number
• Their own personal super details, including their Tax File Number (TFN), super account name, and membership number

If the employee does not return the form, you should complete a stapled fund search with the ATO, and if a fund is identified, pay to that fund.

If no fund details are provided or found with the search, then you should pay the employee’s super to your selected default fund.