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Glossary
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Superannuation guarantee

The superannuation guarantee (SG) is the compulsory contribution employers must pay into an employee's super fund, calculated as a percentage of ordinary time earnings — pay for ordinary hours, including most loadings and allowances, but not genuine overtime. The percentage is set by a legislated schedule under the Superannuation Guarantee (Administration) Act and published by the ATO, so always check the current rate there.

Who it covers and when it's due

SG applies to most employees regardless of how much they earn — including casuals — and to under-18s who work more than 30 hours in a week. Contributions have historically been due quarterly, but from 1 July 2026 the payday super reform requires contributions to reach funds within days of each payday instead.

  • Pay into the employee's chosen fund, or their ATO-notified stapled fund if they don't choose.
  • Show contributions on every payslip.
  • Miss a deadline and the superannuation guarantee charge applies — it's not deductible and includes interest and admin components.

Why it matters for shift teams

Because SG is calculated on ordinary time earnings, sloppy boundaries between ordinary hours and overtime quietly corrupt the calculation. Clean rosters and accurate time records are the foundation good super compliance is built on.

Superannuation Guarantee (Administration) Act 1992 (Cth) — rate schedule and rulings administered by the ATO; payday super reforms apply from 1 July 2026.

Tommy's accurate shift and attendance records keep the ordinary-hours picture clean, so the numbers your super calculations rest on are right.

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