What is the superannuation guarantee and how much are employers required to pay?
The Superannuation Guarantee (SG) is a compulsory employer contribution to your superannuation fund. As of 2024 the rate is 11 per cent of your ordinary time earnings, rising incrementally to 12 per cent by July 2025. Employers must pay SG contributions at least quarterly to your nominated super fund.
How do I find out if my employer has been paying my superannuation in Australia?
Log in to your superannuation fund's member portal or app to check contribution history. You can also use myGov to access the ATO's online services, which show contributions reported by employers. If contributions are missing from your fund balance, your employer may not have paid.
What should I do first if I think my employer has not paid my super in Australia?
First check your super fund statements and myGov ATO records. Then raise the issue with your employer in writing and ask for evidence of payment. If the employer cannot provide evidence or disputes the obligation, report the underpayment to the ATO using the online tool at ato.gov.au/super. The ATO investigates on your behalf at no cost.
Who enforces superannuation payment obligations in Australia?
The Australian Taxation Office (ATO) is the primary enforcement agency for unpaid super. The ATO can audit employers, issue SG charge assessments, and recover unpaid super on behalf of employees. The Fair Work Ombudsman can also investigate employers who fail to pay super as part of broader wage and entitlement underpayment investigations.
What is the Superannuation Guarantee Charge and what does it mean for my employer?
If an employer fails to pay the correct SG amount by the quarterly due date, they become liable for the Superannuation Guarantee Charge (SGC) instead. The SGC is calculated on a broader earnings base than the regular SG and includes a nominal interest component and an administration charge. This means the employer pays more than they would have if they had paid on time.
Is there a time limit for reporting unpaid superannuation to the ATO in Australia?
The ATO can generally assess SG shortfalls going back four years. If there has been fraud or evasion the period can be longer. You should report unpaid super to the ATO as soon as you become aware of it. The ATO's online super tip-off tool is available at ato.gov.au and submissions can be made anonymously.
Can I recover unpaid super if my employer has gone into liquidation in Australia?
Yes. If your employer is insolvent, unpaid super is a priority debt in the liquidation. You can also lodge a claim under the Fair Entitlements Guarantee (FEG), administered by the Department of Employment, if your employer has become insolvent. FEG can cover unpaid wages and entitlements but the rules for super claims through FEG are specific and you should check your eligibility.
Can I claim unpaid super from a contractor engagement in Australia?
It depends on the nature of the arrangement. Some workers engaged as contractors are entitled to SG contributions if they are performing work under a contract that is wholly or principally for their labour. The ATO has guidance on contractor super entitlements. If you are unsure whether your contracting arrangement is super-eligible, the ATO can provide a ruling.
Does recovering unpaid super require me to go to court in Australia?
No. The ATO process is administrative and does not require court involvement. The ATO investigates, makes an assessment against the employer, and recovers the funds. You do not need a lawyer, and the process does not involve a hearing. Only in unusual circumstances — such as where the employer challenges the ATO's assessment — would legal proceedings potentially arise.
How does uplaw.ai help with unpaid superannuation claims in Australia?
Tell us how long you have been employed, the approximate super contributions you believe are owed, and whether you have already checked your super fund. We help you understand the ATO reporting process, prepare your tip-off submission, and identify whether the Fair Work Ombudsman should also be notified about broader wage issues.
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Think your employer has not paid your super? Tell uplaw.ai.
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