Do employers have to pay super?
Yes. Employers must pay Superannuation Guarantee at 12% of ordinary time earnings for most employees earning any wage (the $450/month threshold was abolished in July 2022). Quarterly deadline: 28 days after quarter end.
The Superannuation Guarantee (SG) is a legal obligation on employers, not a voluntary benefit. As of 1 July 2025 the rate is 12% of ordinary time earnings for virtually all employees.
Who it covers
- Employees aged 18+ — any wage amount (the $450/month minimum was removed July 2022)
- Employees under 18 working more than 30 hours per week
- Contractors paid mainly for their labour (a court decision, not a label, decides this)
When it must be paid
SG must be paid at least quarterly, by the 28th day after each quarter ends (28 Oct, 28 Jan, 28 Apr, 28 Jul). From 1 July 2026, payday super comes into force — SG must be paid at the same time as wages.
What to do if your employer hasn't paid
Check your super statements first. Then lodge an Unpaid Super Enquiry with the ATO. The ATO has strong recovery powers and can issue penalties.
Sources
Related
General information only — not financial advice. Super decisions are long-term; verify with a licensed adviser.