
Business super help and resources
Articles and tools to help you look after your employees and meet your super obligations.
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Frequently asked questions (FAQs)
In general terms, if you pay an employee $450 or more (before tax) in a calendar month, you have to pay super on top of their wages. The minimum you must pay is currently 10% of the employee’s ordinary time earnings, and this is called the super guarantee. Find out more on the ATO Super for employers page.