Superannuation is a mandatory employer obligation in Australia. You must pay the Superannuation Guarantee (SG) for all eligible employees - currently 11.5% of their ordinary time earnings. Super must be paid at least quarterly by the due dates, and failure to comply results in the Superannuation Guarantee Charge (SGC), which includes the shortfall amount plus interest and an administration fee.
Identify which workers are eligible for super (most employees over 18)
Calculate 11.5% of each employee's ordinary time earnings (OTE)
Choose a compliant super fund for each employee (or use their chosen fund)
Pay super contributions at least quarterly by the due dates
Use SuperStream-compliant payment methods
Keep records of all super contributions and employee fund choices
Reconcile super payments against payroll records each quarter
Lodge the Super Guarantee statement if any payments are late
Businesses in Australia operating under the GST + BAS system must meet these compliance requirements set by ATO:
Paying super late - even one day late triggers the SGC
Not paying super on overtime, bonuses or commissions when required
Treating employees as contractors to avoid super obligations
Not using SuperStream-compliant payment methods
Forgetting to offer employees a choice of super fund
Not including super in cash flow planning, leading to payment shortfalls
SortBooks connects to your Xero account and handles GST + BAS compliance automatically. Every transaction is categorised with the correct tax treatment, bank feeds are reconciled in real-time and your ATO-ready reports are always up to date. No more last-minute scrambles or manual data entry.
Every transaction gets the correct GST + BAS code automatically - 97%+ accuracy from day one.
Generate compliant reports for ATO at any time - no reconciliation needed.
Never miss a filing deadline. SortBooks tracks your obligations and reminds you in advance.
The SG rate for 2025-26 is 11.5% of ordinary time earnings. It is legislated to increase to 12% from 1 July 2025. SortBooks tracks the current rate and calculates the correct super expense automatically.
Super must be paid at least quarterly: Q1 (Jul-Sep) due 28 October, Q2 (Oct-Dec) due 28 January, Q3 (Jan-Mar) due 28 April, Q4 (Apr-Jun) due 28 July. The payment must reach the fund by the due date, not just be sent.
SortBooks automatically categorises super payments in Xero, tracks the accrued liability each pay period and alerts you before quarterly due dates. It ensures your super expense is correctly recorded in your financial statements.
Join thousands of Australia businesses using AI to handle their bookkeeping and tax compliance.