Employer super contributions: How to pay super for your employees
As an employer, you should be using the Single Touch Payroll (STP) reporting scheme—a way for businesses to report tax and superannuation information to the Australian Taxation Office (ATO). Through STP, you are reporting superannuation information to the ATO, along with salaries & wages and Pay As You Go (PAYG) withholding tax when you run your payroll.
You also need to ensure that super guarantee (SG) contributions for eligible employees are paid in accordance with your Payday Super obligations.
What you need to do:
- It is important that you pay at least 12% of your employee’s qualifying earnings (QE), that brings together ordinary time earnings (OTE) and other payments, to super.
- Pay SG contributions for each of your employees on payday, at the same time as their salary and wages (weekly, fortnightly, monthly etc), instead of the previous quarterly obligations.
- If you have any contractors, you may need to pay superannuation for them too. There are certain circumstances where you may have to pay SG contributions for contractors, so be sure to check with the ATO, or your tax specialist.
- It is really important that you keep accurate records when it comes to your payments.
With Nationwide Super it’s simple and easy to keep your records up to date and make employer superannuation contributions. Simply use your existing clearing house solution, or the whole process can be managed online through SuperChoice*, who we have partnered with.
If you have employees that are not members of Nationwide Super, and don’t already have an existing clearing house service, SuperChoice offers you a free ‘clearing house’ solution. It’s where you make one super contribution for all your employees, regardless of which fund their super is with, and we’ll take care of the rest!
- Click here for more about SuperChoice. If you would like to use the SuperChoice platform for your contribution processing, please follow the guide to self-enrolment provided and if you need any support with this process, please contact us.
For regular super contributions to us, the following payment methods are available for our contributing employers:
Direct Credit
If submitting your employer SG contributions via SuperChoice, they will accept payments via Direct Credit. You can self-enrol for SuperChoice here.
You will receive the Direct Credit details as part of the registration process with SuperChoice.
Direct Debit
You can set up a Direct Debit from your chosen bank account when you submit your employee contribution details with SuperChoice. For details on how to set up a Direct Debit, please get in touch with us.
New Payments Platform (NPP)
The New Payments Platform (NPP) allows for real-time payments between bank accounts at any time of the day, including weekends and public holidays.
If you would like to make super contribution payments via the NPP, check with your payroll software provider or financial institution. Nationwide Super and SuperChoice will be able to receive payments via the NPP from 1 July 2026.
Next steps
All contributions need to be accompanied by a Contribution Summary to confirm the payment details. For SuperChoice users, this can be done online through your account. All other Clearing House solutions will generally have a process for you to submit a Contribution Summary when making payments. If you would like more information on making contributions or other matters, simply get in touch.