Your
responsibilities 

Understanding your legal obligations is an important aspect of running a business. When it comes to super, you need to follow the requirements set out in the Superannuation Guarantee (Administration) Act 1992 (Cth), as well as other relevant superannuation and employment requirements.   

The Superannuation Guarantee (SG) was set up by the government to help employees save for retirement. The SG means employers must pay super 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), regardless of how many hours they work, and  
• aged under 18 years and work more than 30 hours in a
  week. 

The current SG law requires you to pay employees a minimum of 12% of their ordinary time earnings (OTE). If your employees are covered by an award or employment agreement that specifies a higher super contribution than 12%, you must pay the higher amount. 

From 1 July 2026, you’re required to make super payments each pay cycle – generally, contributions must be received by the employee’s super fund within 7 business days of each pay day (Pay Day Super).   

In some circumstances, different timeframes may apply depending on an employee’s situation (for example, where a contribution is unable to be allocated by the super fund or where the payment relates to a new employee), so it’s important to ensure contributions are made correctly and allow time for successful allocation to the employee’s account. 

It's also important to check any contractual obligations you may have with your super fund, awards or contracts or employment, to ensure your super contributions are paid correctly and on time.

For the latest information about SG rates and ordinary time earnings, call the Australian Taxation Office (ATO) on 13 10 20 or visit ato.gov.au. You can also use this ATO tool to work out if an employee is eligible for SG contributions. 

Self-employed? You don’t need to pay the Superannuation Guarantee – but contributing to your super may still be a smart choice.

Once your employee provides you with their tax file number (TFN), it’s important to pass it on to Hostplus when you begin to make SG contributions. Penalties may apply if you don’t provide an employee’s TFN to their super fund within the required timeframe. 

If your employee doesn’t have a TFN attached to their super, employer contributions made for them may be taxed an additional 32% (on top of the standard 15% tax on employer contributions) until the TFN is provided. It also means they can’t make personal super contributions to the fund.

Under the government’s SuperStream standards, you need to make your employees’ super payments and submit contribution data electronically using a SuperStream-compliant system of your choice.

We offer employers a simple online payment solution called QuickSuper. It’s fully compliant, accepts the standard SuperStream Alternative File Format (SAFF), and is available to Hostplus employers for free. 

Until 30 June 2026 (during the transition to Payday Super), employers are generally required to pay SG contributions at least quarterly, although some employers choose to pay more frequently. 

From 1 July 2026, Payday Super applies. This means SG contributions must be paid each time you pay your employees’ salary or wages, and generally must be received by your employees’ super fund within 7 business days of each payday, subject to limited exceptions (for example, new employees). 

Your pay frequency, employment arrangements, awards or agreements may affect how and when super is paid. 

The table below outlines common scenarios for when super contributions are due under Payday Super.  These examples are illustrative only, and timeframes may vary depending on the circumstances. 

SG obligations are met when contributions are received by the employee’s super fund within the required timeframe. In some cases, contributions may be allocated to an employee’s account after they are received. However, if a contribution cannot be allocated and is rejected and returned (for example, due to incorrect account details, an invalid member number, or a closed account), the SG obligation may not be met. 

Employers with defined benefit or other non‑standard super arrangements may have different processes for meeting SG requirements. If this applies to your business, you should seek specific advice to ensure your obligations are met. 

If you don't pay your SG contributions by the required due date, you may be liable for the Superannuation Guarantee Charge. (SGC) which is paid to the Australian Taxation Office (ATO).

From 1 July 2026, under Payday Super, SG contributions must generally be received by your employees’ super funds within 7 business days of each payday. If this timeframe is missed, the SGC may apply. 

The SGC is made up of three parts: 

• the outstanding super amount 
• an interest charge of 10% p.a. on the SG shortfall, and 
• an administration charge of $20 per employee per shortfall period.   

A shortfall period is the period for which SG has not been paid on time – under Payday Super, this generally aligns to each payday where SG is not received by the fund within the required timeframe. 

If you have questions about the SG charge, call the ATO on 13 10 20 or visit ato.gov.au. 

Single Touch Payroll (STP) requirements mean that you need to electronically report payroll information to the ATO at the same time that you make payments to your employees. This includes information about salary and wages, tax withheld and SG contributions. 

You also need to report any contributions you make on your employees’ behalf that are outside of standard SG contributions, including salary sacrifice and additional employer contributions. These are known as reportable employer superannuation contributions (RESC) and are reported through STP and reflected in employees’ Income Statement. 

 If you have eligible employees and are paying salary or wages, you’re required to make SG contributions in line with legal requirements, including the Payday Super rules that apply from 1 July 2026.   

There may, however, be situations where you don’t need to make a payment because no SG obligation rises (for example, where no employees are paid). 

If you don’t pay any employees during a pay cycle (for example, because you currently have no eligible employees), you can let us know so we don’t expect a payment for that time. We’ll record this as ‘Nil Advice’ on your account. Please note, a Nil Advice is an administrative record only and does not change your SG obligations if employees are paid. 

If your business is seasonal, or you’re taking a break and not paying any employees for an extended period, you can suspend your employer account for up to 12 months. This option is intended for periods where no SG obligations arise because no salary or wages are paid. 

If you restart paying employees at any time during the 12 months, you’ll need to make SG contributions in line with your obligations – just submit your payment and get in touch to reactivate your account. Suspended accounts reactivate automatically after 12 months.  

If you've sold or closed your business, or permanently no longer have employees, you can close your employer account. If you employ staff and need to make payments to Hostplus again in the future, you’ll need to re-join.  

We’re here to support you and your employees every step of the way. We’ve got more than 30 years’ experience helping businesses just like yours understand and implement their super obligations, so you can concentrate on business as usual.

For general enquiries and questions about joining Hostplus, registering online or our Clearing House solution QuickSuper, please contact our Employer Services Team.

If you’re not a registered Hostplus employer yet, and need additional help or want to know more about how Hostplus can support you and your staff, contact our New Business team. From onboarding to completion, they’re experts at guiding you through the set-up process and can answer any questions you might have.