As an employer, you have superannuation obligations to your new and current staff. Generally speaking, the Superannuation Guarantee legislation says that you must provide superannuation contributions for your staff as a percentage of their earnings base.

If you don't provide the correct amount of superannuation contributions, you will have to pay a tax called the Superannuation Guarantee charge.

NECA members can download the Superannuation Guarantee Ruling 2009/2. If you are a NECA member please log in to access this document.

.