Super from my employer

How much your employer should pay

If you’re eligible for super guarantee (SG) contributions, at least every three months your employer must pay into your super account a minimum of 9.5% of your ordinary time earnings, up to the ‘maximum contribution base’ (rate current as of 1 July 2014). Ordinary time earnings are generally what you earn for ordinary hours of work, including over-award payments, commissions, allowances, bonuses and paid leave.

If you’re a contractor, the minimum super amount should be calculated on the labour component of your contract, if it’s possible to separate it out. Otherwise it should be calculated on the total amount.

If you’re over 18 and earning $450 or more per month, your employer must pay you super.


Please contact Etax Plus for more information.