Understanding your employer obligations
Understanding your employer obligations
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We’re supporting you with your super obligations, including new employer responsibilities in relation to Fund Selection.
Click on the section below that’s relevant to you.
Employer super contributions
Paying super is an important part of your responsibilities, with employer contributions forming an essential part of your employee’s retirement savings.
Employers are required to make superannuation contributions for each eligible employee. These contributions must be paid to the employee’s default fund (e.g. Triple S) or if they have made a fund selection, to their nominated super fund.
The required employer contribution percentage for 2024-25 is 11.5%.
For employees who are members of one of the defined benefit schemes the required employer contributions are determined differently. Please contact Super SA for details.
How to calculate how much to pay
For employer contributions into Triple S, Super SA Select or the employee’s nominated super fund, use this simple formula:
Employee's salary X Employer contributions percentage (11.5% in 2024-25)
Note: An employee’s salary includes all forms of remuneration paid, except remuneration related to overtime, amounts paid in lieu of leave on termination of employment and amounts paid as a consequence of termination of employment.
How often do you have to make super contributions?
You must contribute to the employee’s super fund within seven days of payment of salary.
How do you make super contributions?
Contributions into Super SA can be paid online by logging in to the Super SA employer portal. If your employee has made a fund selection and you are paying to a regulated super fund, you will need to pay online via SuperStream.
What happens if you do not pay super contributions on time?
Your employees will miss out on investment returns and a penalty could be payable by the employer (up to 10% of the contributions).
Fund Selection and your obligations
From 30 November 2022, employers will have some additional super obligations in relation to Fund Selection.
When to provide a Fund Selection Notice to an employee
An employer must provide a Fund Selection Notice:
- immediately when an employee commences employment (including employees who recommence South Australian Government employment after a break in service. See the Employer Guide for more information about breaks in cover)
- within 28 days of an employee’s request for a Fund Selection Notice form
- within 28 days of an employer becoming aware that it can no longer contribute to an employee’s nominated super fund or it is no longer a complying fund.
If an employee has more than one South Australian Government employer and wishes to make a fund selection, they will need to complete a separate Fund Selection Notice form for each employer. Please note that the ATO’s form cannot be accepted for fund selection.
Check the employee is eligible to make a fund selection
When an employee submits a Fund Selection Notice, it is the employer’s responsibility to check that the form it is fully completed, the fund selection is valid and the employee is eligible. For more information about eligibility, see the Employer Guide.
Pay contributions into an employee’s nominated fund
Where a valid fund selection is made, the employer has two months to begin making contributions to an employee’s nominated super fund. In the meantime, employers must contribute to the employee’s existing fund within seven days of payment of salary.
For a new employee, the default super fund will be Triple S.
Report employee fund selections to Super SA
An employer (through their payroll provider) must report details of an employee’s first fund selection within 14 days of making the fund selection. For full details on reporting obligations, see the Employer Guide.
Stapling
The Commonwealth’s Superannuation Stapling rules do not apply to South Australian Government contributions.
The superannuation requirements of South Australian Government employers are set out in the Southern State Superannuation Act 2009 (Triple S Act).
Non-SA Government employer with an existing arrangement to participate in Triple S or Super SA Select
Employer super contributions for Triple S and Super SA Select
Paying super is an important part of your responsibilities, with employer contributions forming an essential part of your employee’s retirement savings.Employers are required to make superannuation contributions for each eligible employee. These contributions must continue to be paid as per the employer arrangements under Section 6 (Triple S) or Clause 14 (Super SA Select).
The required employer contribution percentage for 2024-25 is 11.5%.
How to calculate how much to pay?
For employer contributions into Triple S, Super SA Select of the employee’s nominated super fund, use this simple formula:
Employee's salary x Employer contributions percentage (11.5% in 2024-25)
Note: An employee’s salary includes all forms of remuneration paid, except remuneration related to overtime, amounts paid in lieu of leave on termination of employment and amounts paid as a consequence of termination of employment.
How often do you have to make super contributions?
You must contribute to the employee’s existing fund within seven days of payment of salary.
How do you make super contributions?
Contributions into Super SA can be paid online by logging in to the Super SA employer portal.
What happens if you do not pay super contributions on time?
Your employees will miss out on investment returns and a penalty could be payable by the employer (up to 10% of the contributions).
Do Triple S or Super SA Select members have choice of fund under the Commonwealth rules?
No, while you are paying the required contributions to your employee’s Triple S or Super SA Select account, you are not subject to the choice of fund rules.
However, there is nothing preventing you from offering choice to these employees. Once contributions are paid to the employee's chosen fund they will no longer be covered by the Section 6 or Clause 14 agreement and the Commonwealth choice of fund rules will apply. Where contributions cease, the Super SA account will then become preserved/retained and no further employer contributions will be accepted.
Non-SA Government employer making superannuation guarantee (SG) payments to Super SA Select
Employer super contributions
Paying super is an important part of your responsibilities, with employer contributions forming an essential part of your employee’s retirement savings.
The super guarantee (SG) is a compulsory contribution made by all employers on behalf of each of their eligible employees. The contribution is paid directly to each employee’s nominated super fund.
For more information on how to pay super, the amount to pay and due dates for payment, visit the ATO website.
How do you make super contributions to Super SA?
You can pay super online for all your employees through one of the following online methods:
- The ATO’s Small Business Superannuation Clearing House is available if you have 19 or fewer employees or have an annual aggregated turnover of less than $2 million.
- Your payroll provider. Your payroll provider may be able to arrange payment of super for your employees via Superstream. Fees and charges may apply. You should contact your payroll provider for more information.
Choice of fund
As an employer you are required by law to offer eligible employees a choice of super fund and provide them with a Superannuation standard choice form. For more information on your choice of fund obligations, visit the ATO website.
Stapling
The introduction of super stapling on 1 November 2021 means that an employee’s existing super account is linked (‘stapled’) to them so it follows them from job to job, unless they choose otherwise. For more information on stapled super funds for employers, visit the ATO website.
Eligible employees may nominate Super SA as their preferred fund
The introduction of our Limited Public Offer on 30 November 2022 gives eligible employees the ability to direct employer contributions to Super SA Select.
Employees wishing to nominate Super SA Select as their preferred fund must hold at least one of the following Super SA accounts, and continue to do so to maintain ongoing eligibility:
- An open Triple S account with a balance greater than $0* (excluding spouse members and non-member spouses), or
- An open Super SA Select account to which non-SA Government employer super contributions are required to be paid into.
*Super SA defined benefit, FRP and Income Stream members who hold a balance in Triple S are therefore eligible for Limited Public Offer in Select.
How employees can apply
Eligible employees wishing to direct contributions to Super SA Select, must:
- Complete an application to join Super SA Select (if they’re not already a member of Super SA Select). The employee must send this to Super SA directly.
- Nominate to have the non-SA Government employer super contributions paid to Super SA Select. They can do this by completing our Pay my super into Super SA Select form OR a Superannuation Standard Choice form with Super SA Select nominated as their choice of fund.
If you have any questions, contact your Business Relationship Managers on (08) 8214 7800 or DTFSuperSABRMS@sa.gov.au
