The compulsory Superannuation Guarantee (SG) contribution your employer must pay is 12% of your ordinary time earnings (OTE). This is paid on top of your standard wage and applies to eligible employees aged 18 and over, regardless of how much you earn.

It is imperative that employees adhere to their reporting obligations with the Australian Taxation Office to avoid the requirement to lodge a Superannuation Guarantee Charge statement and avoid additional surcharges on the late payment of employee superannuation.

Disclaimer: The contents of this paper are for general information only. They are not intended as professional advice, for this you should contact a suitably qualified accountant or other professional. The tax law and ATO position on these matters may be subject to both prospective and retrospective changes.

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