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Your super responsibilities.

The Australian Government requires businesses to provide a minimum level of superannuation to help employees save for retirement. At Hostplus we’ve got everything you need to help you meet your super responsibilities and obligations.

Understanding your legal obligations as an employer is an important part of running a business.  When it comes to paying employees’ super, employers need to abide by the requirements set out by the Superannuation Guarantee (Administration) Act 1992. 

What you need to do

Make super contributions

As an employer you are legally required to make Superannuation Guarantee (SG) contributions on behalf of employees who are:

  • Aged 18 years or over, and
  • Employed on a full-time, part-time or casual basis (including those who are working in Australia temporarily).
  • Earn $450 or more (before tax) in a calendar month, or earn $350 or more in a calendar month if they are under the Hospitality Industry (General) Award (HIGA) 2010 or Restaurant Award1. Or are
  • Under the age of 18, work 30 hours or more in a week and earn $450 or more (before-tax) in a calendar month.

Provide Tax File Numbers (TFNs)

If your employee gives you their tax file number (TFN) you must provide this to Hostplus when you begin to make your SG contributions. Failing to provide an employee’s TFN may result in a fine of up to $2,220 from the ATO. 

In addition to the 15% tax on employer contributions, employees without a TFN attached to their super are taxed at an additional rate of 32% on ‘No TFN’ contributions paid into the fund on their behalf. 

Furthermore, without a TFN, personal contributions made to the fund by the employee are unable to be accepted.  Be super smart and include your employees’ TFNs today.

What you need to know

How much super to pay

The current SG law requires you to pay a minimum of 10%2  of an employee’s ordinary time earnings (OTE). For most employees, this simply means their normal working hours (excluding overtime). 
For more information contact us or the ATO.

When to pay

Contributions must be paid on a quarterly basis. However, employers may also choose to pay monthly or fortnightly. When you've decided on the easiest way to pay all you need to do is ensure you meet your payment deadline.

Financial year quarters Payment period dates Hostplus due date Australian Tax Office (ATO) legislative due date Late payment - SG Charge due date
Quarter 1 1 July to 30 September 14 October 28 October 28 November
Quarter 2 1 October to 31 December 14 January 28 January 28 February
Quarter 3 1 January to 31 March 14 April 28 April 28 May
Quarter 4 1 April to 30 June 14 July 28 July 28 August

If you don’t need to make a payment (i.e. you have no eligible employees during a particular period), contact us to let us know. We’ll add a note to your account so we know not to expect your payment for that period.

Suspending your payments

If your business is seasonal, or you’re taking a break and not keeping any employees, you can suspend your employer account for up to 12 months. If you get back up and running at any time during the 12 months, just submit your payment and contact us to reactivate your account. After 12 months your suspended account will reactivate automatically.

How to close your account 

If you've sold your business, closed down or no longer have employees, you can contact us to permanently ‘cease’ or close your account. If you’d like to make payments to Hostplus again in the future, you’ll need to re-join.

1 Pursuant to clause 28.2 ‘Employer Contributions’ of the Hospitality Industry (General) Award 2010.
2 The Superannuation Guarantee contribution percentage. Rates are scheduled to gradually increase to 12% by 30 June 2026.

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This website is issued by Host-Plus Pty Limited ABN 79 008 634 704, AFSL 244392 as trustee for the Hostplus Superannuation Fund (the Fund) ABN 68 657 495 890, MySuper No 68657495890198. Hostplus Self-Managed Invest (SMI) is issued by Host-Plus Pty Limited ABN 79 008 634 704, AFSL 244392 as trustee for the Hostplus Pooled Superannuation Trust (PST) ABN 13 140 019 340. It contains general advice only and does not take into account your personal objectives, financial situation or needs. You should consider if this information is appropriate for you in light of your circumstances before acting on it. Please read the relevant Hostplus Product Disclosure Statement (PDS) or Hostplus SMI PDS before making a decision about Hostplus. For a description of the target market, please read the Target Market Determination (TMD), available at You can view detailed disclaimers here. Hostplus has engaged Industry Fund Services Limited (IFS) ABN 54 007 016 195, AFSL 232514 to facilitate the provision of personal financial advice to members of Hostplus. Advice is provided by financial planners who are Authorised Representatives of IFS. Fees may apply for Comprehensive Financial Advice, further information about the cost of comprehensive advice is set out in the relevant IFS Financial Services Guide, a copy of which is available from your financial planner. Hostplus has engaged Link Advice Pty Ltd ABN 36 105 811 836, ASFL 258145 to facilitate the provision of limited personal financial advice to members of Hostplus via the web-based product Super Adviser.