The super guarantee (SG) rate is the minimum amount you must pay into your employees’ super fund. The SG rate in Australia is 10% per annum, and is set to rise by0.5% per year till it reaches 12% in July 2025.
Generally, an employee must be paid super if they’re:
- 18 years old or over and earn $450 or more (before-tax) in wages in a calendar month
- under 18 years and work more than 30 hours per week, and paid $450 or more (before tax) in wages in a calendar month.
From 1 July 2022 its proposed that the $450 monthly income threshold will be removed. This will allow more working Australians to be paid super, no matter their income or hours.
Visit the ATO website for more information about paying SG.
Due dates for contributions
You must make super contributions at least once a quarter. Your employment agreement may require you to pay more frequently.
Your total amount for each quarter should be paid by the following dates:
|1||1 July - 30 September||28 October|
|2||1 October - 31 December||28 January|
|3||1 January - 31 March||28 April|
|4||1 April - 30 June||28 July|
Your contributions need to follow the SuperStream standard and regulations. The SuperStream reforms require employers to:
- provide minimum mandatory data required to allocate a contribution
- send all data and contribution payments electronically
- link data and money with a unique payment reference number
- ensure data and payments are sent on the same day
- respond to fund requests for complete information within 10 business days.
Setting up a clearing house ensures your contributions are SuperStream compliant. We suggest contacting a clearing house to establish a compliant method of making contributions to UniSuper.
Visit the ATO website to learn more about SuperStream.
A clearing house is a SuperStream compliant system where you pay all your employees’ super through a single payment.
All employees’ super information is consolidated into a single list and payment details, once paid, the Clearing House will then distribute these super payments to all the different super funds
Some clearing houses you could consider include:
- Small Business Clearing House – free and SuperStream-compliant services for small businesses
- ADP Payroll Solutions
We can’t endorse any clearing house systems.
Learn how to use your existing clearing house system to pay super contributions to UniSuper.
Employees are generally entitled to choose their super fund. However, exceptions may apply.
You must provide eligible employees with a compliant choice form within 28 days of their start date.
If an employee doesn’t choose a fund, you should have a nominated 'default' fund that your employee can join if they don’t provide a choice.
From 1 November 2021, if you employ a new employee that has an existing stapled super fund and they do not choose a fund, you may be required to make contributions into the employee’s stapled fund.
Visit the ATO website for more information about Choice of Fund.
You may claim a tax deduction for the total of any super contributions made on behalf of employees to a complying super fund.
Visit the ATO website to learn more about tax deductions for super contributions.
Frequently asked questions
Why do I need to register my business?
Registering your business helps us get in touch if there’s any complications with your super contributions.
Visit our registration page to provide your details. We’ll send you an email confirmation within 1-3 working days with your employer account number and details.
Alternatively, we can create an account for you over the phone. Contact us at 1800 331 685 (8:30am-6:00pm Melbourne time, Monday-Friday).
If I’m a sole trader, how do I make contributions to myself?
How do I clear an error which is stopping my contribution being allocated to my employee?
If we have your company contact details, we’ll let you know about any error. You can fix errors by following the instructions below.
If the information you provided is incorrect
Sometimes a name or date of birth is incorrect, or the member updates their details with us but didn't let you know before you sent your next payment file, meaning it no longer matches our system.
To get this fixed, simply complete and email the below template with the corrected/updated details.
Subject Line: Employer number/Contribution processing
Please find the requested information in relation to UniSuper File Reference XXXXX outlined below.
Error code (as shown on report) Member name Updated information
Our Employer details have been provided for validation.
- Employer number:
- Employer ABN:
- Employer address:
<employer sign off>
Please send the template above to the following email address for processing:
You’ll receive a notification if we need further information or a written confirmation on completion of your request.
Important: Please ensure when correcting errors, that your Clearing House/payroll system is also updated to reflect these changes to avoid issues with future payments.
If the information you provided is correct
This may indicate that the employee needs to update their super account details.
Please advise your employee to contact us so we can help them update their account. You can avoid the contribution being refunded if this is done prior to the deadline we provide you.
How do I request a previous contribution to be refunded or adjusted?
Why was my contribution refunded?
This normally means we’re missing information, or the information provided doesn’t match what we have on file.
We’ll contact you and your employee to advise that we’re having trouble allocating the contribution. We’ll identify the issue that’s preventing us from allocating the contribution, provide the instructions to correct the error and the deadline we must be contacted by.
UniSuper can only hold pending contributions for 23 days before they’re returned to the sender.
If you haven’t received any correspondence regarding your refund, let us know so we can make sure your account information is complete and up to date.
If you’re having trouble repaying the refunded contribution through your clearing house or payroll system, contact us directly for assistance. Call us 1800 331 685.
Is UniSuper a complying fund?
Can I make UniSuper my default fund?
Any employer is welcome to nominate UniSuper as their ‘default’ fund.
You need to nominate a ‘default’ super fund to meet your super obligations when an employee doesn’t choose a fund or from 1 November if they have no existing stapled fund.
‘Default’ funds are generally nominated as part of your clearing house/payroll system. No additional paperwork is required.
Visit the ATO website to learn more about default funds.
Can I create an account for my employee?
Although you can choose UniSuper as the default super fund for your employee/s, you’re unable to create an account on behalf of your employee/s.
Your employee can create their own account quickly and easily online by following the Join link at the top of our website.
Before joining, your employee should read the PDS and TMD to make sure the product is right for them.
To learn more about us and why your employee might choose UniSuper as their super fund, visit Why UniSuper.
My employee has changed their name, what do I do?
If the information on your contribution advice no longer matches the information held on the employee’s account, the funds won’t be allocated and is at risk of being refunded.
We recommend checking with your employee that they’ve updated their name with their super fund. You should then update your payroll or clearing house system as soon as possible.
What happens when my employee takes leave?
Super is calculated based on an employee’s ‘ordinary time earnings’ (OTE). You’re not required to pay super when you’re not paying your employee’s OTE.
There are certain types of leave which do require you to pay an employee’s super, including annual leave, long-service leave or paid sick leave.
The ATO has a useful guide which outlines what constitutes as OTE.
How do I record an employee’s extra contributions to their super?
Your clearing house should allow you to choose what types of contributions you’re submitting for your employees. You can specify how the funds should be classified when they’re distributed to the employee’s super account.
What ATO obligations do I need to consider?
For any further queries you may have regarding your super obligations, the ATO has prepared a comprehensive guide to help employers with their obligations when paying super. You can find this on the ATO website at Super obligations for employers.