At a glance (Summary)
- What is super? Employer contributions paid into a super fund to provide for retirement; a legal entitlement governed by the Fair Work Act 2009 (Cth), the Superannuation Guarantee (Administration) Act 1992, and state/territory laws.
- SG rate: From 1 July 2025, the Superannuation Guarantee (SG) minimum is 12% of ordinary time earnings (OTE).
- Who gets super? Most employees, including casuals and part‑timers (under 18s generally if they work > 30 hours/week).
- Choice of fund: New starters should receive a Standard Choice Form within 28 days and can nominate a fund. If no choice is made, contributions go to a default MySuper fund.
- Payment deadlines: Employers must pay at least quarterly (see dates below). Late payment attracts the Superannuation Guarantee Charge (SGC) and penalties via the ATO.
This is general information, not legal advice. See “Need more help?” below.