NESS Super

Super for Employers

Employer Information

As an employer you are required to report certain information about your employees, please take a look below at our guidelines.

You must provide your new employees who are eligible to choose a super fund with a Standard Choice FormOpens in new window within 28 days of their start date.

Our standard choice form has been pre-populated with the NESS Super details.

For more information on NESS Super, see the latest Product Disclosure Statement (PDS)Opens in new window .

Generally, if you pay an employee $450 or more (before tax) in a calendar month, you have to pay them super guarantee (SG) contributions on top of their wages.

If your employee is under 18 or is a private or domestic worker, such as a nanny, they must also work for more than 30 hours per week to qualify. For example, you will have to pay them super on top of their wages for each week that the employee has worked more than 30 hours.

You must pay super for some contractors, even if they quote an Australian business number (ABN).

For more information, see the ATO websiteOpens in new window .

The minimum super you must pay each quarter for each eligible employee is called the super guarantee (SG).

The current SG rate is 9.5% of their ordinary time earnings (OTE). The SG rate is expected to increase to 10% from 1 July 2021. The SG rate only apply to the maximum contribution base which is $57,090 (income per quarter) for the 2020-21 financial year. The maximum contribution base will increase to $58,920 (income per quarter) for the 2021-22 financial year.

The OTE is usually the amount your employee earns for their ordinary hours of work. It includes things like commissions, shift loadings and allowances, but not overtime payments.

The SG contributions must be paid the super fund within 28 days after the end of each quarter, see table below. You can generally claim a tax deduction for super contributions that you pay on time. If your SG contributions are late, you must lodge a Superannuation guarantee charge statement and pay the superannuation guarantee charge (SGC) to the Australian Tax Office (ATO).

Quarter SG Contribution due date
1 January - 31 March 28 April
1 April - 30 June 28 July
1 July - 30 September 28 October
1 October - 31 December 28 January

If you deduct super contributions from your employee’s pay (after-tax or post-tax/salary sacrifice) you must pay those contributions to your employee’s super funds within 28 days after the end of the month in which the authorised deduction was made.

For information on how much to pay and when to pay, see the ATO website.

Find out moreOpens in new window

You must provide an employee’s Tax File Number (TFN) to their super fund within 14 days of receiving a Tax File Number declaration or when you make the first payment to the fund receiving the TFN, whichever happens last.

Details of any super contributions must be included in your employee’s payslip, including:

  • the amount of contributions made during the pay period (or the amount of contributions that need to be made)
  • the name, or the name and number, of the superannuation fund the contributions were made to.

You must keep records for five years showing:

  • the amount of super you’ve paid for each employee
  • any documents you use to help calculate entitlements
  • that you offered your eligible employees a choice of super fund.

This applies even if you use a clearing house facility to pay contributions.

Super Clearing House (SCH) Online

Employers can pay super for all their employees via the Super Clearing House (SCH) online toolOpens in new window.

SCH lets you pay all your super once, no matter who your employees super is with.

Charges may be applicable for use of the tool, however, NESS Super pay any applicable SCH Online fees on behalf of participating employers*

EmployerAccess

Employers can also pay super via the NESS Super EmployerAccessOpens in new window page if you are paying for NESS Super members only.

If you haven’t registered to EmployerAccess, please click hereOpens in new window.

*NESS Super reserves the right to vary or remove the payment of the applicable SCH Online (clearing house) fees, should circumstances change in the future.

The ATO website contains a lot of information to help you understand your obligations in regards to super.

Find out moreOpens in new window