Super, the ATO and you

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Super guarantee contributions

By law, most eligible employees are entitled to compulsory super contributions from their employer. These are called super guarantee contributions. These super guarantee contributions must be at least 9.5% of your ordinary earnings, up to the 'maximum contribution base'. You may also be entitled to choose the fund your super is paid into. Further details can be found in Where does super money come from?

  • You can check your eligibility to receive super guarantee contributions and whether your employer is paying the correct amount by using the employee superannuation guarantee calculator tool available on the ATO website. If necessary you can request the ATO to look into any problems.
  • The ATO requires employers to make super guarantee payments to the super fund each quarter within 28 days of the end of the quarter. If you are not sure whether your employer is forwarding your super you can check with your super fund, or check the statements they send to you.
  • Fact 14

    Women were employed for the first time at the ATO in 1917 as a result of the increased number of taxes due to the war and the loss of men to the war front.

Salary sacrifice

When an individual makes extra contributions to their super fund from their pre-tax salary.

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