1. Employers
  3. Your responsibilities

employer responsibilities

For most employers in health and community services, paying super on behalf of your people is compulsory. It's their money and they've worked hard for it.

the simple rules

 

  • The minimum you must pay is what's known as the 'superannuation guarantee' or SG. 
  • Employees have the right to choose the fund their super contributions are paid to.
  • Under ‘stapling’ legislation, an employee’s super fund follows them from job to job. This means when a new employee joins your organisation, you’ll need to contribute their super into their existing fund (if they have one) – unless they ask you to make a change. If they don’t already have a fund or haven’t notified you of their choice of fund, then you can pay into your default fund.
     

Find out more about stapling and your obligations >

 

What you need to know about the super guarantee (SG)

  • It's currently 11.5%* of an employee’s ordinary time earnings.
  • It's better for your employees if you pay it more regularly, like monthly, or fortnightly.
  • You must pay it at least four times per year, by the quarterly due dates.#
  • If you don't pay on time, you may have to pay the SG charge (it's a bit like a fine).
  • It must be paid into a complying super fund. 

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* The minimum legislated Superannuation Guarantee (SG) contribution is 11.5% and will rise by 0.5% to 12% from 1 July 2025 onwards. 

# Payday super announced in the 2023-24 Federal Budget will shift super guarantee (SG) payment cycles from a minimum of quarterly to align with pay cycles by 1 July 2026.

 

 

HESTA Balanced Growth is the MySuper authorised option

Employers must nominate a super fund, where their employee(s) doesn't make choice of their own and the ATO hasn't advised the employee has a stapled fund. About 80% of HESTA members are invested in our default option - Balanced Growth.

employer FAQs
 
If you're responsible for super admin for your organisation, we're here to help.
 
Frequently asked questions are a useful resource to help you complete essential super admin tasks so you can get on with other things.
 
 

Before-tax (salary sacrifice) contributions are treated for tax purposes as employer contributions, so it's important to identify them on your contribution advice.

After-tax (voluntary) contributions must also be identified on your contribution advice so your employees aren't taxed again on these contributions. You're required to pay them to us by the 28th of the following month.

For details on how before and after-tax contributions are defined, download How super works (pdf).

 

No pay means no super contributions, unless they’re required by an award or workplace agreement. If one of your employees is taking leave without pay, keep listing them in your electronic or print contribution advice, but note a $0.00 payment for them.

  • If your employee/HESTA member stops working for you permanently: ask them to contact us to discuss their super options. Make the relevant adjustments and enter the appropriate code for terminated members in your monthly contribution advice.
  • If your employee/current HESTA member is unable to work due to illness or injury: ask them to contact us immediately to discuss their insurance.
  • If your employee/current HESTA member dies: please notify us so payment of any available benefit can be arranged.
  • Let us know about approved parental leave before the leave period begins. Insured members may be eligible for up to 12 months free insurance cover if you notify us before their leave begins. 
  • You are obliged to continue paying SG contributions for employees on long-service leave. If your employee is paid in advance, you should also pay their super contributions then.

 

When you become aware of an employee’s change of address, advise us on your monthly contribution advice.

It is important you do this, as we update our records based on the most recent information provided to us. If your records are out of date, member information may be posted to their old address.

 

Have your employee complete a Change of member details form (pdf) and Certifying your identification (pdf). They’ll need to provide certified documents to support their change of name (for example, a marriage certificate or divorce papers). Send the completed form to us.

 

Your employees can go to the 'Combine' tab in their online account and search for their lost super.

 

When an employee provides you with their TFN for employment purposes, you’re required by law to provide it to their super fund. Simply include it with your next contribution advice.

 

Encourage them to take an active interest. After all, it's their money and their future. A good place for them to start is our Tools and calculators.

 

The ATO has prepared a guide for employers. Visit the employer section of the ATO website for more information.

 

We've made it easy for you to find what you are looking for by putting them all in one place. Go to the Employer forms and resources section to download the form or publication you need.

 

Visit the employer section of the ATO website for more information on calculating ordinary time earnings.

 

Visit the Super - what employers need to know page on the ATO website.

 

 

 

Ready to find the perfect match and make HESTA your default super fund?

We're all in this together. And we're better together. We'd love to talk to you about what we can do for you and your team.