All Australian businesses have responsibilities when it comes to super. Even if you just have one or two employees. This page provides information about:
Your business needs to pay eligible employees a minimum level of super, to help them save for retirement. This is called the Superannuation Guarantee (SG).
You’re required to pay super to full time, part time, and casual workers who are:
This includes apprentices, trainees and some contractor arrangements. It doesn’t matter how much your employee earns, if they’re eligible you still have to pay their super.
For more information about who’s eligible, visit the Australian Taxation Office (ATO) website.
From 1 July 2025, the SG contribution rate is 12% of ordinary time earnings (OTE).
This rate may be higher if there's an Industrial or Enterprise Bargaining Agreement (EBA) or Award in place.
Paying super on time is important. Did you know unpaid or late super payments could mean your employees’ insurance cover stops? It could also mean penalties and interest charges from the ATO.
We ask you to pay monthly super contributions by the first business day of the following month. This means super is in members’ accounts and earning interest as soon as possible. If we believe you haven’t paid super to a member, we will ask you to make these payments.
Registered Cbus Super employers have agreed to make monthly super payments. When super continues to be unpaid, we engage IFS Unpaid Super. IFS is a third-party debt collection agency who recovers unpaid super for members.
Head to our payments page to find out when Cbus payments are due.
For more information about quarterly due dates head to the ATO website.
You must offer choice of super fund by:
A person’s 'stapled' super fund follows them from job to job, unless they choose a different super fund. Having a stapled super fund means workers are less likely to have multiple super funds opened on their behalf, and this helps to protect their super savings from multiple sets of fees.
If your new employee doesn't make a choice and they don't have a stapled fund - for example, this may be their first job - you must pay their super into your default super fund.
For more information about stapled super funds, head to the ATO web page - Stapled super funds for employers.
A default super fund is the super fund that your business nominates as the best fit to take care of the super needs for your employees.
By nominating us as your default fund, you’ll join the leading national super fund for your industry. Read more on our Why Cbus page.
For more information, visit ASIC’s website – Communicating with employees about choice of superannuation fund: What you can and cannot do.
You need to keep the following records in English for at least five years:
When an employee provides you with their tax file number (TFN), by law you’re required to provide this information to their super fund within 14 days or when making the first contribution on their behalf.
If the TFN isn’t provided to us, your employee won’t be able to make personal contributions and they may pay more tax on their super.
For more information visit the ATO website.
Under the government’s SuperStream standards, you need to make your employees’ super payments and submit payroll data electronically, in a standard format.
By using a SuperStream compliant provider, such as a clearing house or payroll system, it’ll be easier to avoid mistakes, late contributions, and ATO penalties.
The Cbus Clearing House (QuickSuper)1 is fully compliant, and makes it fast and easy to pay employees’ super, no matter how many people you employ. You can pay into multiple funds with one single data file and payment, and we’ll distribute payments to all super funds on your behalf.
You’ll need to create an Employer Online account and join as a Cbus employer.
Simply complete the online join form and we’ll email you an activation link so you can set up your account and login.
For more information on SuperStream for employers, visit the ATO website.
In the 2023-24 Federal Budget, the Government announced that from 1 July 2026, employers will be required to pay workers’ super at the same time they pay salary or wages.
Payday super aims to create a fairer super system. While most employers do the right thing, unpaid super remains an issue that affects one in four Australian workers. In the 2021-2022 financial year, 2.8 million Australians missed out on super worth $5.1 billion2.
If it’s introduced as planned from 1 July 2026, Payday super will help address unpaid super by:
Payday super will be a significant change for employers. Many of you currently pay super monthly, while others pay quarterly.
Paying super on pay day means fewer liabilities building up over time, which may make managing cash flow easier. It lines up with payroll processes, which may reduce the administration of making separate super payments.
1 The Cbus Clearing House is provided by Westpac Banking Corporation ACN 007 457 141 AFSL 233714 for Cbus employers. Cbus’ clearing house (QuickSuper) is a free service for Cbus employers, and is easy to set up once you’ve activated your Employer Online account.
2 Fixing unpaid super: Making super fairer for workers and employers alike, Super Member’s Council.
We understand this change will be significant.
When more information is available, we'll share updates and
practical guidance. We’re here to help you prepare and we’re committed to
making this as easy as we possibly can.
If you have any questions, contact us on 1300 361 784, 8am to 8pm (AEST/AEDT) Monday to Friday.
Contact usBusiness and contact details, communication preferences, user permissions will become simpler to update
SMS verification will mean that your account is more secure
Reports and receipts will be available in just a few clicks
Through the Cbus Clearing House (QuickSuper) you can pay super to any fund
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