Super doesn't have to be complicated

We're here to help you and keep super simple now and into the future, so you can focus on your business.

Did you know?

All Australian businesses have responsibilities when it comes to superannuation. Even if you just have one or two employees.

  • Paying super
  • Giving employees’ choice of super fund
  • Deciding on your businesses’ super fund of choice
  • Knowing when and how to make payments
  • Keeping up with legislation and super changes.

Paying compulsory super - Superannuation Guarantee  

Generally, the current superannuation contribution rate under Superannuation Guarantee legislation, is 11% of ordinary time earnings (OTE).

  • The amount an employer must pay may be different if there's an Industrial or Enterprise Bargaining Agreement (EBA) or Award.
  • Employees for tax and super purposes include apprentices, trainees and some contractor arrangements. For more details visit the ATO.

At Cbus, we require participating employers to make monthly contribution payments. It's important that Cbus members receive regular super payments so the money can be allocated to their account and investment earnings can begin as soon as possible.

  • Employers may be obliged to make contributions more frequently due to industrial obligations.

Find out more about tax and superannuation.

Choice of super fund

Stapling took effect on 1 November 2021 and impacts the way you administer super for new employees. Individuals are 'stapled' to one super fund and they'll take this stapled fund from job to job, unless they actively choose a different super fund.

This means you must provide a new employee with a Choice of Fund form (like our Cbus choice of super fund) within 28 days of them starting. 

New employees can choose their own super fund or your nominated default super fund, by completing and returning the Choice of Fund form. You must then pay contributions to their chosen fund. If they don't make an active choice, you must search for their stapled super fund via ATO online services.

If your new employee doesn't make an active 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. If an employee provides you with a choice of super fund, you have two months to start paying contributions into their chosen fund.

For more information, visit our Your Future Your Super legislation web page. Or head to the ATO website – Stapled super funds for employers

Employers still need a default super fund

A default super fund is the super fund that your business nominates as the best fit to take care of the superannuation needs for all your employees.

It’s important to choose a fund that acts in the best interests of your business and your employees.

By nominating Cbus as your default fund, you’ll join the leading national super fund for your industry. Read more about our products and services on our Why Cbus page.

If Cbus is your default super fund, you can:

  • let new employees know that Cbus is your default super fund and give them factual information about the fund or let them know that they can obtain more information from our website
  • provide them with a Cbus Product Disclosure Statement, alongside the Choice of Fund form (like our Cbus Choice of super fund form)
  • ask Cbus to conduct information sessions to new employees as part of your induction process, or
  • refer new employees to the ATO website or the Choosing a super fund section of

You can't:

  • recommend or encourage new employees to join Cbus or any other fund
  • give financial product advice, or
  • advise them to consolidate their super.

If a new employee doesn't make a choice of fund 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, visit ASIC’s website – Communicating with employees about choice of superannuation fund: What you can and cannot do.


When to make payments

We keep things easy for your business with monthly payment periods and due dates. Find out when Cbus payments are due.

How to make payments

Whatever the size of your business, Employer Online makes meeting your super obligations easy. Find out more about how to make payments.

Keeping up with legislation and super changes

Single Touch Payroll

Single Touch Payroll (STP) commenced 1 July 2018 for employers with 20 or more employees and 1 July 2019 for employers with 19 or fewer employees and is a mandatory obligation. It is the standardised way for all employers to report wages, PAYG withholding and super information to the ATO. Instead of waiting until the end of the financial year, your employees' payroll information is reported at each payroll using a compliant payroll platform.

Expanding data collected from STP

From 1 January 2022, you’ll need to start submitting additional payroll information through STP. This is known as the STP expansion, or STP Phase 2 and, will reduce the reporting burden for employers who need to provide information to multiple government agencies.

The ATO will be providing additional information later in the year to help you understand the changes. Find out more about what you need to do to be ready for STP or speak to your accountant.

Understanding SuperStream legislation

SuperStream is a Government reform aimed at improving the efficiency of the super system by mandating that employers make super contributions electronically.

Under SuperStream legislation, all businesses are required to submit super contribution data and payments electronically, in a standard format.

If super contributions aren’t paid correctly (e.g., via Electronic Funds Transfer (EFT) or BPAY), they can take longer to process and have higher error rates, resulting in a delay of contributions being paid to your employees and could result in penalties.

How to pay contributions

To ensure you’re compliant with the legislation, you must submit payments through a SuperStream complying provider, such as a clearing house or payroll system. For more information on SuperStream requirements for employers, visit the ATO website.

The Cbus Clearing House (QuickSuper)* is SuperStream approved 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 Cbus will distribute employee super payments to all funds on your behalf.

To start using the Cbus Clearing House, 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.

  • If you are unsure about the SuperStream requirements, contact the ATO or if you need help with Cbus’ online payment system, call us on 1300 361 784.

*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.

Keeping your records

As an employer, you need to keep the following records in English for at least five years:

  • records showing the choice form has been provided to all eligible employees
  • details of employees who do not have to be offered a standard choice form
  • documents issued by the super fund showing you have made superannuation contributions to an employee's chosen fund
  • records confirming that your employer nominated fund is a complying fund.

Tax file numbers

It's important to provide employee tax file numbers. When an employee provides you with their Tax File Number (TFN), by law you’re required to provide this information to their super fund.

If a TFN is not provided, your employee will be unable to make personal contributions and they may pay more tax on their super.

If a member chooses not to supply their TFN, the contributions you make for them will be taxed at the top marginal rate of 45% plus the Medicare levy of 2%.

You can provide us with a new employee TFN within 14 days or when making the first contribution on their behalf.

For more information visit the ATO website or call 13 10 20.

Manage your employees’ super through Employer Online

Simplified business management

Business and contact details, communication preferences, user permissions will become simpler to update

Improved security

SMS verification will mean that your account is more secure

Better reporting

Reports and receipts will be available in just a few clicks

Super contributions to any fund

Through the Cbus Clearing House (QuickSuper) you can pay super to any fund

Receipts notifications

Opt in to receive a notification whenever a receipt of payment contribution is available


It's fast and easy to join Cbus

Want further information?

Employer super obligations fact sheet (PDF)

View our FAQs

Contact us for all your super queries.