You'll need to ensure your payroll and accounting systems are updated to reflect the new super guarantee (SG) rate of 11%. The new rate will apply to all SG payments made to employees and eligible contractors on or after 1 July.
To avoid the super guarantee charge (SGC), payments must be received by the employee or contractor's fund on or before the quarterly super due date of 28 July.
If you need help to work out how much super you need to pay for your employees and eligible contractors after 1 July, you can use our super guarantee contributions calculator.
The SG rate is scheduled to progressively increase to 12% by July 2025.
Remember, a registered tax professional can help you with your tax and super obligations.
ATO Resources
Work out how much super you have to pay your employees and how to avoid the super guarantee charge.
Work out if you have to pay super
Check if you have to pay super for your employees, including contractors and workers under 18.
Setting up super for your business
What you need to do to set up your business to pay super into eligible employees' chosen funds or their stapled super fund where no choice has been made.
Paying super contributions
How to pay super, the amount to pay and due dates for payment.
Missed and late super guarantee payments
What to do if you're late or miss a payment, and how to lodge and pay the super guarantee charge.
Super obligations for employers checklist
Use this checklist to ensure you're meeting your super obligations.
Super guarantee employer obligations course
Complete this course, available to take at any time, to have a better understanding of super guarantee.