As an employer, you must pay a minimum of 11.5% of each eligible employee's ordinary time earnings (usually the amount your employee earns for their ordinary hours of work) 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.

These payments may be claimed as a tax deduction. This minimum percentage is projected to gradually go up to 12% by 1 July 2025.