Sunsuper: make your dreams more than dreams
employee_man at desk w supervisor resized.jpg

How much do I need to contribute?

Make sure you are paying the right amount for your employees.
Make it happen

Make it happen

Join Sunsuper as an employer
and get access to some great services.

Register for online access
to make paying your super simple.

Log into Employer Online
to pay your super today.

When it comes to superannuation, one of the most important things you need to know is how much to pay.

The amount you pay is usually a percentage of each employee’s monthly or quarterly “ordinary time earnings”. That percentage is called the superannuation guarantee and is currently set at 9%, although this may vary depending on individual awards. From 1 July 2013 the SG rate will increase from 9 per cent to 9.25 per and will continue to increase to 12 per cent over the next 6 years.

To work out the amount you need to contribute, you simply multiply the employee's “ordinary time earnings” for the relevant month or quarter by 9%.

What are “ordinary time earnings”?

“Ordinary time earnings” are generally what your employees earn for their ordinary hours of work and include:

  • over award payments;
  • commissions;
  • allowances (except reimbursements or expense allowance);
  • bonuses (except those unrelated to performance criteria);
  • shift or casual loading;
  • paid leave.

“Ordinary time earnings” generally do not include overtime.

For more information on the superannuation guarantee (including the Federal Government's proposed changes) call the ATO on 13 10 20, or visit the ATO website.



Bookmark and Share

Want to learn more?

Employer guide Employer guide
Download the Employer guide [PDF 687KB]