Tax and superannuation
The Australian Taxation Office (ATO) gives advice and information about tax requirements and superannuation (super). The ATO is the primary enforcement agency for the compulsory super guarantee.
On this page:
- Tax
- Superannuation guarantee
- Superannuation under the National Employment Standards
- Extra terms about superannuation
- When superannuation hasn't been paid
- Tools and resources
- Related information
Our role (the Fair Work Ombudsman) is to give employers and employees information and advice on workplace rights and obligations. We can provide information on the entitlement to super in the National Employment Standards (NES) and extra terms about super in awards.
Find out how you can access advice and support on tax and super issues.
Tax
The ATO gives information and advice to employers and employees on tax.
If you want to understand your tax obligations as an employer or employee, find information on the ATO website:
- Employers: ATO – Tax and super when engaging an employee
- Employees: ATO – Working as an employee
You can also contact the ATO:
- online at ATO – Contact us, or
- over the phone on 13 28 61.
If you’re an employer, we have templates to help you record tax or superannuation on employee records or pay slips. Access them at Pay slips and Record-keeping.
For more information on state and territory payroll tax, visit business.gov.au – Payroll tax.
Superannuation guarantee
Under the super guarantee, employers have to pay super contributions of 11.5% of an employee's ordinary time earnings when an employee is:
- over 18 years, or
- under 18 years and works over 30 hours a week.
If eligible, the super guarantee applies to all types of employees, including:
- full-time employees
- part-time employees
- casual employees.
Temporary residents are also eligible for super.
Super has to be paid at least every 3 months and into the employee’s nominated account.
The ATO can give advice and assistance on super issues, including the super guarantee. Find out more at:
You can also contact the ATO:
- online at ATO – Contact us, or
- over the phone on 13 10 20.
Superannuation under the National Employment Standards
Criminal underpayment laws start 1 January 2025
From 1 January 2025, intentionally underpaying an employee’s wages or entitlements can be a criminal offence. The Voluntary Small Business Wage Compliance Code is now available to help businesses prepare and protect themselves.
Learn more at Criminal prosecution.
Super is an entitlement under the NES.
This means that most employees covered by the NES can take court action under the Fair Work Act to recover unpaid super, unless the ATO has already commenced proceedings in relation to that super.
The NES entitlement to super aligns with super laws, so if an employer complies with the super guarantee they will also meet their obligations under the NES.
The new NES entitlement doesn’t apply to some employees. Employees who are in the national workplace relations system because their state referred their powers to make workplace laws to the Commonwealth don’t have an entitlement to super under the NES. This broadly includes employees:
- in New South Wales, South Australia, Queensland, Tasmania and Victoria who are employed by:
- sole traders
- partnerships
- other unincorporated entities
- non-trading corporations
- in Victoria employed in the public sector
- in Tasmania employed in local government.
These employees may still be entitled to super under the super guarantee and under super terms in an award or registered agreement.
Extra terms about superannuation
Some awards, enterprise agreements and other registered agreements also have extra terms about super.
Find more information about super in your award by selecting from the list below.
When superannuation hasn’t been paid
Employees who think super hasn't been paid can make a complaint to the ATO.
Before doing this, you should:
- check if an award or registered agreement applies to your employment
- check if your award or agreement has extra terms about super (use the filter above or see our full list of awards)
- follow the steps on the ATO - Unpaid super from your employer page.
If there are extra super terms on top of the super guarantee in your award or agreement, you can contact us for further assistance.
Annual performance test – closed MySuper products
The Australian Prudential Regulation Authority (APRA) conducts an annual performance test for MySuper products. When a MySuper product fails the annual performance test for 2 consecutive years, it cannot accept new members until it passes a future performance test.
To learn more about which MySuper products are currently unable to accept new members go to FWC – Superannuation.
Tools and resources
- Record-keeping
- Find my award
- Super – ATO website
- Pay slip template
- Find an enterprise agreement – Fair Work Commission
