Superannuation Guarantee contributions

Superannuation Guarantee contributions are the mandatory contributions made to your super account by your employer.

Typically, all employers are required to contribute 11% (this will progressively increase up to 12% by 1 July 2025) of your gross income to your super account. These contributions, along with any other contributions you may choose to make, will be invested throughout your working life, giving your super the opportunity to grow.

In this article we explore:

Your employer’s responsibilities

To ensure all working Australians are given equal opportunity to help their super grow, all employers are required to adhere to the same rules when it comes to contributing to the super accounts of their employees.

These include:

  • Contributing 11%1 of your gross income towards super2.
  • Providing pay slips which clearly indicate the super contribution amount.
  • Making contributions to your super on at least a quarterly basis (although many employers often align when they contribute to employee super accounts with their pay cycles).
  • Providing employees with a choice of where their super is paid to - for more information, see our webpage ‘Superannuation: Your money, your choice’.
  • To contribute super to an employee’s ‘stapled’ account if the employee does not provide a direction on where their super is to be paid to – for more information please see our webpage ‘Superannuation stapling’.

Checking your account activity

We appreciate how important it is that members receive employer contributions on a consistent basis, which is why we encourage you to monitor your account activity at least quarterly, to ensure the right amount is being contributed.  

You can check the account activity by logging in to Member Online and navigating to the Account Activity page. On this page you will be able to see all the employer contributions we’ve received from your employer, as well as how much we received and when.

If your employer has made a mistake with your super

There are occasions where an employer may make a mistake and either not contribute the right amount of super, not contribute super frequently enough, or not contribute super at all.

If your employer makes a mistake the Australian Taxation Office (ATO) has an online tool you can use to help you rectify the situation.

Prior to going to the ATO however we recommend you follow this simple checklist:

  • Review your industry award or employment contract to confirm the amount of super your employer should be contributing on your behalf.
  • Check your pay slip to confirm how much super your employer has withheld on your behalf.
  • Log in to Member Online and review your contributions on the Account Activity page.
  • Speak with your employer regarding your concerns about your super and request they take action to rectify the issue.

If after following this checklist you still feel the situation has not been resolved, you can provide your details to the ATO via their online tool, who will work with you and your employer to find a solution.

Salary sacrifice to boost your super

Salary sacrificing is a popular arrangement with employers, whereby you can opt to receive less take-home pay in return for a range of potential financial benefits.


Read next:

Understanding superannuation contributions and taxes

By adding a little bit extra to your super, you could enjoy more retirement savings and several tax benefits.

Consolidate your super

Consolidating your super into one Mercer Super Trust account can cut fees and improve your finances. Find out how to do it and the key factors to weigh up.  

Changing jobs and your super

If you’re changing jobs, you can take your Mercer Super account and benefits with you to your next job. Find out more.

1.Some employers may pay more than the minimum 11% SG rate as part of an industry award or as outlined in an employment contract. We recommend that depending on your situation you review either the relevant award or your employment contract to ensure your employer is contributing the correct amount of super on your behalf.

2.The 11% of your gross income is based on your ordinary hours of work, including any shift loadings and allowances, but does not include overtime payments. Bonuses may be included, depending on the circumstance – we recommend confirming with your HR department in regard to your specific circumstances.

Disclaimer: Information current as at  1 July 2023. It has been prepared on behalf of Mercer Superannuation (Australia) Limited (MSAL) ABN 79 004 717 533, Australian Financial Services Licence 235906, the trustee of Mercer Super Trust ABN 19 905 422 981. We recommend you seek professional advice from a licensed, or appropriately authorised, financial adviser if you are unsure of action to take. The value of an investment in the Mercer Super Trust may rise and fall from time to time. Neither MSAL nor Mercer (Australia) Pty Ltd (Mercer) guarantees the investment performance, earnings or return of capital invested in the Mercer Super Trust. Past performance should not be relied upon as an indicator of future performance. ‘MERCER’ and Mercer SmartPath are Australian registered trademarks of Mercer ABN 32 005 315 917. Copyright 2023 Mercer LLC. All rights reserved.