Employers are generally required to pay superannuation contributions for:

• all their employees — learn about super for employees
• some independent contractors — learn about super for independent contractors.

Super must be paid regardless of how much the person earns.

Setting up your business to pay super

To pay super, businesses and organisations need to:

• choose a default super fund
• set up systems to pay super contributions.

Choosing a default super fund

A default super fund is a super fund that employers pay super to if their employees or eligible independent contractors:

• don't choose a super fund
• don’t have a stapled super fund.

When choosing a default super fund:

• Check your award or agreement — some awards and enterprise agreements say which default fund you have to use. If you and your employees are covered by an award or agreement, check it to see what it says.
• Check it is compliant — use Superfund Lookup or contact the fund and ask if it is compliant and offers a MySuper Product.
• Keep a record — keep a record of these checks.

Setting up your systems to pay super

There are standards called SuperStream that employers must comply with when paying super.

SuperStream requires employers to make super payments and send related data to super funds electronically in a standard format. You can usually make all super contributions in a single transaction to multiple super funds.

You will need to choose a super payment option that complies with the SuperStream standards.

What to do about unpaid or underpaid super

As an employee or independent contractor, there are things that you can do if you haven’t been paid super.

It is usually best to raise it first with your employer or the organisation that hired you. If there has been a simple mistake, this may be the fastest way to get it fixed.

If that doesn’t work, you can make a report to the Australian Taxation Office (ATO). They can investigate and recover unpaid super. To make a report, follow the steps for unpaid super – what you can do on the ATO’s website.

National system employees (excluding those in the state-referred national system) also have the option of pursuing unpaid super by applying to the Courts under the Fair Work laws. Going to court can be complex so it can be a good idea to get legal advice first. Find details for legal information and help.

Not sure if super is payable? Ask the ATO for a ruling

If you’re not sure how the super laws apply to your circumstances, consider asking the ATO for a private ruling.

Seeking a private tax ruling or independent advice can help you ensure you get your super obligations right.

Before you apply, the ATO expects that you have already done your own research. For example, by searching the ATO website information including:

• tax rulings or determinations
• using their calculators and tools.