As an employer you have an obligation to pay super contributions on behalf of all your eligible employees. These contributions are in addition to your employees’ salaries and wages.

This compulsory contribution is called the Superannuation Guarantee (SG) and it requires you to:

• pay super for your eligible employees
• contribute to the correct super funds, and
• pay contributions by the cut off date each quarter.

Who do you make super payments for?

Generally, you have to pay super for your employees if they:

• are aged between 18 and 70 years
• are paid $450 (before tax) or more in a calendar month, and
• work full-time, part-time or on a casual basis

You may also have to pay super for any employees who are visiting Australia on an eligible temporary resident visa.

How much superannuation must you pay?

The minimum super amount you have to pay is 9% of each eligible employee's earnings base.

Your employee's earnings base is their ordinary times earnings.

The amount you contribute for your employees depends on whether they are eligible for:

• the 9% SG contributions (SG contributions are equal to 9% of ordinary time earnings) and
• a certain level of contributions under an Award or agreement

For more information visit the Australian Taxation Office’s Employers superannuation essentials site.

When do you pay?

It’s important to pay the correct amount of super by the cut-off date each quarter. You can choose to make super payments more regularly than quarterly.

At Catholic Super we encourage our employers to pay monthly, so you do not miss the cut-off deadlines. We will send a contribution return form either in the post or upload this onto your Employer Online site for you to make that contribution.

The super payment cut-off dates are:  

Quarter	Dates	Quarterly payment cut-off date
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

NOTE: If the quarterly cut-off date falls on a weekend or public holiday, you should make the payment by the next working day.

Failure to meet these deadlines means you have to pay the required amount, plus a penalty imposed by the Australian Tax Office (ATO) the following month.

Terminating your employer account with Catholic Super

If you are no longer making super contributions for any employees to Catholic Super, you can ask to have your account closed.

You can do this in writing, including your employer number and company details.