Paying and recording contributions

How much I need to pay

Generally, employees are entitled to super contributions equivalent to 9.5% of their Ordinary Time Earnings (OTE). OTE is not simply ‘gross’ or ‘net’ wage, but includes an employee’s total earnings in respect of ordinary hours of work plus over-award payments, shift loading, bonuses, certain paid leave and commission.

When I need to pay

If your employee works in the black coal mining industry, you’ll need to pay within 21 days after the end of the month in which the mine worker’s pay period ended. 

Other industries must observe the relevant awards and Super Guarantee obligations set out by the Australian Taxation Office. The quarterly cut-off dates for payments are:

Quarter Period Payment cut-off date
1 1 July - 30 September 28 October

2

1 October - 31 December

28 January

3 1 January - 31 March 28 April
4 1 April - 30 June 28 July

Reportable super contributions

You must record your employees’ Reportable Employer Superannuation Contributions (RESC) on their payment summaries and report this information to the ATO

The government uses RESC to work out a person’s eligibility for a range of government benefits, including Family Tax Benefit and to calculate child support and Medicare levy obligations.