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 ordinary time earnings (OTE) 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. 

Paying super on time protects your employees and your business. Late or unpaid super can mean an employee’s insurance cover stops. It can also lead to ATO penalties and interest charges.

Until 1 July 2026: monthly payments to CBUS

To help super reach members’ accounts sooner, we ask you to make monthly contributions by the first business day of the following month. 

When to make payments

• CBUS Super payments: Visit our payments page for CBUS due dates and how to pay
• ATO quarterly due dates: Find out the current quarterly due dates from the ATO.

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

Registered CBUS Super employers agree to make monthly super payments. 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. 

Please submit a nil contribution so we don’t contact you about an outstanding payment.

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).

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.

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, free option for registered employers 

The CBUS Clearing House is SuperStream compliant, and makes it easier 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 

Get started with the CBUS Clearing House 

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

1. Complete the online join form. We’ll email you a link to set up your account and login. 
2. If you’re a former EISS super employer, please login to the Employer Portal to access the CBUS Clearing House.   

Find out more about SuperStream for employers at the ATO.

Give eligible new employees a Choice of super fund: standard choice form within 28 days of starting. They can nominate their own fund or use your default. Pay contributions to their chosen fund within the required timeframe.

If they don’t choose, check in ATO online services whether they have a stapled fund (their existing fund that follows them between jobs unless they choose another). This helps reduce multiple accounts and fees. 

Subject to the passing of legislation, employers can request an employee’s stapled super fund details from the ATO before, during, or after onboarding. This helps employees to make informed fund choices and avoid multiple accounts.

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

Find out more about stapled super funds for employees at the ATO.

• Tell new employees CBUS is your default super fund and provide factual information 
• Provide a Product Disclosure Statement, with the Choice of super fund: standard choice form (PDF) 
• Share the Join CBUS Super Online video and follow our embedding if adding it to your website (See Guide to embedding videos for CBUS employers) 
• Arrange CBUS induction information sessions for new starters 
• Refer employees to ATO or moneysmart.gov.au for guidance on choosing a fund. 

• Recommend or encourage new employees to join us or any other fund
• Give financial product advice, or advise them to consolidate their super.