Superannuation Obligations for employers are changing. Employers will need to increase the compulsory super payments made on behalf of all eligible employees, called ‘Super Guarantee’. Below are the changes that will start to come into effect as of 1 July 2013, and continue over the next seven years:


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1 July 2013 – Increase your emplyees’ super guarantee rate from 9% to 9.25%
– Make super guarantee contributions for employees who are 70 years old or over

1 July 2014 – Increase your employees’ super guarantee rate from 9.25% to 9.5%

1 July 2015 – Increase your employees’ super guarantee rate from 9.5% to 10%

1 July 2016 – Increase your employees’ super guarantee rate from 10% to 10.5%

1 July 2017 – Increase your employees’ super guarantee rate from 10.5% to 11%

1 July 2018 – Increase your employees’ super guarantee rate from 11% to 11.5%

1 July 2019 – Increase your employees’ super guarantee rate from 11.5% to 12%

Start preparing now for the increase by:
– ensuring your payroll and accounting systems are able to cater for this gradual increse in super guarantee rate.
– ensuring your systems will also cater for the removal of the upper age limit (contributions now required for 70+ employees)
– If you have 19 or less employees, consider the free Small Business Superannuation Clearing House facility. You can

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pay all your super contributions in one transaction to a single location.

If you have any queries or would like to discuss preparation requirements, please contact our office and speak to our knowledgeable staff.

Submitted: Elisa Stocco – Operations Manager


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