In most cases, you must pay SG for employees who are: 

• Aged 18 or over, no matter how many hours they work, or 
• Aged under 18 and work more than 30 hours in a week. 

This generally includes full-time, part-time and casual employees, and can also apply to apprentices/trainees and some contractors (where they’re treated as employees for super purposes). 

Get more information about who’s eligible from the Australian Taxation Office (ATO). 

The SG rate is 12% of qualifiying earnings (QE) for eligible employees. 

This may be higher if an award, enterprise agreement (EBA) or employment contract requires higher super contributions.

Good to know: There's no minimum earnings threshold. If they're eligible, you need to pay SG. 

From 1 July 2026 employers must pay super on payday. This means:  

• Employers must pay super contributions at the same time as salary and wages.
• Contributions must be received by the super fund within 7 business days of payday (or 20 business days for new starters, employees restarting work or who have changed super funds). 
• If contributions are rejected by the super fund, these must be resolved quickly, within the same 7 business day window to avoid ATO penalties.  

Paying super on time protects your employees. Late or unpaid super can mean an employee’s insurance cover stops. Employers who miss, underpay or make late super contributions after 1 July 2026 will face new penalties and charges (including the Super Guarantee Charge).

Learn more at our Payday Super hub or download our handy Payday Super how-to guide and checklist (PDF). 

If we believe you haven’t paid super for a member, we may contact you to follow up.

Don’t have any super to pay in a particular pay period? Remember to submit a nil contribution in Employer Online. If you don’t submit one, you may receive a reminder from CBUS that a payment is outstanding.

Registered CBUS employers agree to meet their obligations and pay super on time. If contributions remain unpaid, we may refer the matter to IFS Unpaid Super, a third-party debt collection agency, to recover unpaid super for members. 

As an employer, you must choose a default super fund that you will pay your employee's super into if they:

• haven't chosen a fund, and
• don't have a stapled super fund.

If you choose CBUS, you’ll be partnering with one of Australia’s leading industry super funds. See why CBUS can benefit your business.

If you’ve chosen us as your default fund, all you need to do is download or print our Choice of super fund: standard choice form (PDF). 

Give your employees a Choice of super fund: standard choice form (PDF) and keep records that show you've done this. They can choose their own fund or the default fund. 

If your employee has chosen a super fund, pay to that fund.

A stapled super fund is an existing super account linked, or 'stapled', to an employee so it follows them as they change jobs. Paying to a stapled super fund helps reduce multiple accounts and fees. 

If your employee did not make a choice, request the stapled super fund details in ATO online services. 

Employers can request an employee’s stapled super fund details from the ATO before, during, or after onboarding. Find out more about stapled super funds for employees at the ATO.

If they don’t choose and don’t have a stapled fund (e.g. first job), pay their super into your default fund.

Share the Join CBUS online video with your employee so they can get started straight away. If you’d like to add this video to your website, see our Guide to embedding videos for CBUS employers. 

Under SuperStream, you must pay super and submit payroll data electronically in a standard format. 

Using a SuperStream-compliant provider (such as a clearing house or payroll system) can help reduce errors, avoid late payments and lower the risk of ATO penalties. 

We offer a simple, easy option for registered employers at no extra cost

The CBUS Clearing House¹ is SuperStream compliant and makes it easy to: 

• Pay super for one or many employees 
• Pay into multiple funds using one data file and one payment 
• Have contributions distributed to funds on your behalf.

How to get started

You’ll need to join as a CBUS employer and create an Employer Online account:

1. Complete the online join form
2. We’ll email you a link to set up your Employer Online account and login
3. You can start managing your employees’ super. 

Find out more about SuperStream for employers at the ATO.

If you’re a former EISS super employer, please login to the Employer Portal to access the clearing house.  

If an employee provides you with their TFN, you must pass it on to their super fund within 14 days or with their first contribution (whichever comes first). 

If we don’t have an employee’s TFN: 

• They may not be able to make personal contributions, and  
• They may pay more tax on their super. 

Learn more about supplying employee TFNs at the ATO.

Keep these records in English for at least five years: 

• Evidence you provided eligible employees with a Choice of super fund form 
• Details of employees who don’t have to be offered choice 
• Confirmation your default fund is a complying fund. Download our  Complying Fund Letter (PDF).