Employers are generally required by SG legislation to make contributions to a complying super fund (one that complies with legislated operating standards) for employees who earn more than $450 in a calendar month (some exceptions apply).

The minimum contribution under SG is 9% of your earnings base (generally ordinary time earnings) but there may be different requirements if your workplace is bound by an Industrial Award or Workplace Agreement. This may be higher than SG, but is not allowed to be less. SG contributions are paid by your employer and do not come out of your pay.