{"id":2968,"date":"2026-04-29T14:18:47","date_gmt":"2026-04-29T04:18:47","guid":{"rendered":"https:\/\/www.hashmicro.com\/au\/blog\/?p=2968"},"modified":"2026-04-29T14:18:47","modified_gmt":"2026-04-29T04:18:47","slug":"what-is-superannuation","status":"publish","type":"post","link":"https:\/\/www.hashmicro.com\/au\/blog\/what-is-superannuation\/","title":{"rendered":"Superannuation Explained: What Businesses Need to Know"},"content":{"rendered":"<p data-start=\"96\" data-end=\"396\">For businesses, understanding what is superannuation is essential for compliance and payroll accuracy. Superannuation is a mandatory retirement savings system where employers contribute a set percentage of an employee\u2019s earnings into a super fund. These funds are then invested to grow over time.<\/p>\n<p data-start=\"398\" data-end=\"634\">The system also supports long-term financial stability. It reduces reliance on the Age Pension and helps workers build retirement savings throughout their careers. Therefore, employers play a direct role in supporting employee outcomes.<\/p>\n<p data-start=\"636\" data-end=\"821\">In practice, businesses must follow strict rules around <a href=\"https:\/\/www.hashmicro.com\/au\/blog\/payroll-process\/\">handling super contributions<\/a>, payments, and reporting. Missing obligations can lead to penalties, so staying informed and organised is critical.<\/p>\n<style>\r\n\t.takeaways-container {\r\n\t\tmargin: 20px 0;\r\n\t\tfont-family: sans-serif;\r\n\t}\r\n\t.box-content {\r\n\t\tbackground-color: #fffacd;\r\n\t\tbox-shadow: 0 4px 8px rgba(0, 0, 0, 0.1);\r\n\t\tborder-radius: 25px;\r\n\t\tpadding: 25px;\r\n\t}\r\n\t.title {\r\n\t\tmargin-bottom: 20px;\r\n\t}\r\n\t.title p {\r\n\t\tdisplay: inline-block;\r\n\t\tbackground-color: #8A0E19;\r\n\t\tcolor: #ffffff;\r\n\t\tpadding: 8px 15px;\r\n\t\tborder-radius: 8px;\r\n\t\tfont-size: 22px;\r\n\t\tfont-weight: bold;\r\n\t\tmargin: 0;\r\n\t}\r\n\t.item {\r\n\t\tdisplay: flex;\r\n\t\talign-items: flex-start;\r\n\t\tmargin-bottom: 12px;\r\n\t}\r\n\t.item .circle {\r\n\t\twidth: 8px;\r\n\t\theight: 8px;\r\n\t\tbackground-color: #000000;\r\n\t\tborder-radius: 50%;\r\n\t\tmargin-right: 12px;\r\n\t\tflex-shrink: 0;\r\n\t\tmargin-top: 8px;\r\n\t}\r\n\t.item p {\r\n\t\tmargin: 0;\r\n\t\tfont-size: 16px;\r\n\t\tline-height: 1.6;\r\n\t}\r\n\t.item p a {\r\n\t\tcolor: #8A0E19;\r\n\t\tfont-weight: normal;\r\n\t\ttext-decoration: none;\r\n\t}\r\n\t.item p a:hover {\r\n\t\ttext-decoration: underline;\r\n\t}\r\n\t.button-wrapper {\r\n\t\tmargin-top: 25px;\r\n\t}\r\n\t.submit-button {\r\n\t\tbackground-color: #8a0e19;\r\n\t\tcolor: #fff !important;\r\n\t\ttransition: all .3s ease;\r\n\t\tpadding: 12px 28px;\r\n\t\tdisplay: inline-block;\r\n\t\tborder-radius: 12px;\r\n\t\tfont-size: 16px;\r\n\t\tfont-weight: bold;\r\n\t\ttext-decoration: none;\r\n\t}\r\n\t.submit-button:hover {\r\n\t\tbackground-color: #991b26;\r\n\t}\r\n\t@media (max-width: 767px) {\r\n\t\t.takeaways-container {\r\n\t\t\theight: auto;\r\n\t\t\tpadding: 0;\r\n\t\t}\r\n\t\t.box-content {\r\n\t\t\tpadding: 24px;\r\n\t\t}\r\n\t\t.content,\r\n\t\t.main-content,\r\n\t\t.list-item {\r\n\t\t\twidth: 100%;\r\n\t\t}\r\n\t}\r\n<\/style>\r\n\r\n<div class=\"takeaways-container\">\r\n\t<div class=\"box-content\">\r\n\t\t<div class=\"content\">\r\n\t\t\t<div class=\"title\">\r\n\t\t\t\t<p>Key Takeaways<\/p>\r\n\t\t\t<\/div>\r\n\t\t\t<div class=\"main-content\">\r\n\t\t\t\t<div class=\"list-item\">\r\n\t\t\t\t\t<div class=\"item\">    <div class=\"circle\"><\/div>    <p><a href=\"#what-is-superannuation\">Superannuation is a mandatory<\/a> system where businesses contribute a percentage of employee earnings into retirement funds.<\/p><\/div><div class=\"item\">    <div class=\"circle\"><\/div>    <p><a href=\"#what-is-the-current-super-guarantee-rate\">The Super Guarantee rate is increasing over time<\/a>, requiring businesses to apply the correct percentage to employee earnings.<\/p><\/div><div class=\"item\">    <div class=\"circle\"><\/div>    <p><a href=\"#who-do-you-need-to-pay-super-for\">Most employees and some contractors qualify<\/a> for super, making correct classification essential for compliance.<\/p><\/div><div class=\"item\">    <div class=\"circle\"><\/div>    <p>Super must be paid on time, as late payments result in penalties and additional charges.<\/p><\/div>\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t<\/div>\r\n<\/div>\n<!-- <div id=\"toc_group_article\" style=''>\r\n\t<p style='font-size:25px;font-weight:bold; margin-bottom:0px'>\r\n\t\tTable of Content:\r\n\t<\/p>\r\n\t<ul id=\"list_toc\" class='list_toc'><\/ul>\r\n<\/div> -->\r\n\r\n<!-- <div class=\"dropdown-fixed-top\" id=\"dropdown-fixed-top\">\r\n\t<div class=\"row\">\r\n\t\t<p id=\"pilihDaftarIsi\">Table of Content<\/p>\r\n\t\t<p><i class=\"td-icon-menu-down\"><\/i><\/p>\r\n\t<\/div>\r\n\t\r\n\t<div>\r\n\t\t<ul id=\"list_toc_top\" class='list_toc'><\/ul>\r\n\t<\/div>\r\n<\/div> -->\r\n\r\n<div id=\"placeholder-toc\"><\/div>\r\n<div id=\"toc\">\r\n    <div class=\"header\">\r\n\t<span class=\"toc-title\" id=\"toc-title\">Table of Content<\/span>\t\r\n\t <i class=\"toc-icon\">\r\n        <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"30\" height=\"30\" viewBox=\"0 0 24 24\" fill=\"none\" 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{\r\n\t\tposition: fixed;\r\n\t\ttop: 59px;\r\n\t\twidth: 100%;\r\n\t\tz-index: 99;\r\n\t\tborder-bottom: 2px solid #9c171e;\r\n\t\tpadding: 12px;\r\n\t\tbackground: #fff;\r\n\t\twidth: 100%;\r\n\t\tcursor: pointer;\r\n\t\tdisplay: none;\r\n\t\tleft: 0;\r\n\t\tbox-shadow: 0 -2px 7px 6px rgba(0, 0, 0, 0.17);\r\n\t}\r\n\t\r\n\t#dropdown-fixed-top.show {\r\n\t\tanimation: showAnim 0.5s ease;\r\n\t\tdisplay: block;\r\n\t\topacity: 1;\r\n\t}\r\n\t\r\n\t@keyframes showAnim {\r\n\t\tfrom {\r\n\t\t\tdisplay: none;\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t\tto {\r\n\t\t\tdisplay: block;\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top #list_toc_top {\r\n\t\tmax-height: calc(50vh - 110px);\r\n\t\toverflow-y: scroll;\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top .row {\r\n\t\tdisplay: flex;\r\n\t\tjustify-content: space-between\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top .row p {\r\n\t\tmargin-bottom: 0;\r\n\t}\r\n\t\r\n\t#pilihDaftarIsi {\r\n\t\tmax-width: 100%;\r\n\t\toverflow: hidden;\r\n\t\twhite-space: nowrap;\r\n\t}\r\n\t\r\n\t@media (min-width: 1018px) {\r\n\t\t.dropdown-fixed-top {\r\n\t\t\tdisplay: none;\r\n\t\t}\r\n\t}\r\n\t\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc > li > ul {padding-left: 20px;margin-bottom: 0;}\r\n\t#list_toc{height:max-content;transition:ease-in-out}\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc_float li.active > a {color:#b1252d;background: #ffe1e3;}\r\n\t#list_toc_top li.active > a {color:#b1252d;background: #ffe1e3;}\r\n\t#list_toc_float li a {padding:3px 7px}\r\n\t#list_toc_float li a {\r\n\t\tdisplay: block;\r\n\t\tcolor: #000;\r\n\t\tmargin-bottom: 6px;\r\n\t\tpadding-top: 2px;\r\n\t\tpadding-bottom: 2px;\r\n\t\ttransition: all 0.2s ease-in-out;\r\n\t\tfont-size: 15px;\r\n\t\tline-height: 18px;\r\n\t}\r\n\t#list_toc_float li{list-style:none;list-style-position:inside; margin-left:0;}\r\n\t#list_toc_float a:hover{color:#b1252d;}\r\n\t\r\n\t#toc_group_float{\r\n\t\tline-height: 24px;\r\n\t\tmax-height: calc(100vh - 100px);\r\n\t\toverflow: auto;\r\n\t\tz-index: 99;\r\n\t\tdisplay:none!important;\r\n\t\tbackground:#fff;\r\n\t\ttransition:all 0.5s linear\r\n\t}\r\n\t\r\n\t@media (min-width:1019px){\r\n\t\t#toc_group_float {\r\n\t\t\tdisplay:block!important;\r\n\t\t\t}\r\n\t\t\t\t#toc_group_article {\r\n\t\t\tdisplay:none;\r\n\t\t}\r\n\t}\r\n\r\n<\/style>\r\n\r\n<!-- ToC styling  -->\r\n<style>\r\n\t\/* Simple styling for the TOC *\/\r\n\t\r\n\t#toc ul li:last-child {\r\n    padding-bottom: 16px; \/* Adjust the value as needed *\/\r\n}\r\n\r\n.td-fix-index {\r\n\t transform: unset !important;\r\n     -webkit-transform: unset !important; \r\n}\r\n.footer-contact .td-fix-index {\r\n\t transform: translateZ(0) !important;\r\n     -webkit-transform: translateZ(0) !important; \r\n}\r\n\t.tdb_single_content .tdb-block-inner.td-fix-index{\r\n\t\tposition: static;\r\n\t}\r\n\t\r\n\r\n\t\r\n#toc {\r\n  background-color: #FFF;\r\n\tpadding: 17px 24px 0px 24px !important;\r\n  margin-bottom: 20px;\r\n\/*   border: 1px solid #9C171E; *\/\r\n  border-radius: 6px;\r\n\tdisplay: none;\r\n  max-width: 100%;\r\n  transition: .4s ease height;\r\n\tmargin-left: 0;\r\n\toverflow: hidden;\r\n}\r\n\r\n#toc .header{\r\n  display: flex;\r\n  align-items: center;\r\n  justify-content: space-between;\r\n\tbackground-color: transparent;\r\n}\r\n\t\r\n\t#toc.sticky .header{\r\n\t\tpadding: 4px 0;\r\n\t}\r\n\t\r\n.header p{\r\n  font-size: 18px !important;\r\n  font-weight: 600 !important;\r\n  color: #393939;\r\n   margin-bottom: 0;\r\n  \/* margin-top: 20px; *\/\r\n}\r\n\r\n.toc-icon{\r\n  float: right;\r\n\/*   visibility: hidden; *\/\r\n}\r\n\r\n\t.toc-title{\r\n\t\tmargin-right: auto;\r\n\/* \t\tpadding-left: 20px; *\/\r\n\t\tfont-weight: 600;\r\n\t\talign-self: center;\t}\t\r\n\r\n#toc ul {\r\n  list-style-type: none;\r\n  padding-left: 0;\r\n}\r\n\t\r\n#toc.sticky ul{\r\n\toverflow-y: auto;\r\n\tmax-height: 250px;\r\n\tmargin-top: 0px;\r\n\tpadding-top: 20px;\r\n\/* \tborder-top: 1px solid #d3d3d3; *\/\r\n}\r\n\t\r\n#toc ul li {\r\n\/*   margin-bottom: 10px; *\/\r\n  margin-bottom: 10px;\r\n\tmargin-left: 0;\r\n\ttransition: .2s ease;\r\n\tcursor: pointer;\r\n}\r\n\t\r\n\t#toc.sticky ul li {\r\n\t  margin-right: 10px;\r\n\t}\r\n\t\r\n.td-post-content #toc-list li a:hover, .td-post-content #toc-list a.active{\r\n\tbackground-color: #FFF;\r\n\/* \tpadding: 8px 16px 8px 16px; *\/\r\n\tpadding: 4px 16px 4px 16px;\r\n\tborder-radius: 6px;\r\n\tcolor: #9c171e !important;\r\n\tfont-weight: 600 !important;\r\n}\r\n\t\r\n\t.td-post-content #toc-list li:hover a, .td-post-content #toc-list a.active{\r\n\t\tcolor: #9C171E !important;\r\n\t\tfont-weight: 600 !important;\r\n\t}\r\n\t\r\n.td-post-content #toc-list a.active{\r\n\tfont-weight: bold !important;\r\n\tcolor: #9C171E !important;\r\n}\r\n\t\r\n#toc a, .td-post-content #toc-list a {\r\n  text-decoration: none;\r\n  color: #ea1717 !important;\r\n  transition: .2s ease;\r\n\tfont-weight: 400 !important;\r\n\tdisplay: block;\r\n\t\r\n\tpadding: 4px 16px 4px 0;\r\n}\r\n\r\n#toc.sticky {\r\n  position: fixed;\r\n\/*   top: 73px; *\/\r\n\tbottom: 0;\r\n  z-index: 100; \r\n  box-shadow: 0 2px 5px rgba(0,0,0,0.1); \r\n\twidth: 100%; \r\n\tbackground-color: #FFF;\r\n\/* \tbackground-color: #FFF1F1; *\/\r\n\tborder-bottom: 1px solid #ea1717;\r\n\/*   border: 1px solid #393939; *\/\r\n  box-shadow: 0px 0px 14px 0px #00000040;\r\n  cursor: pointer;\r\n\tanimation: fadein .3s ease;\r\n\tpadding: 12px 16px !important;\r\n}\r\n\t\r\n\t.fadein{\r\n\t\tanimation: fadein .3s ease;\r\n\t}\r\n\t\r\n\t.fadeout{\r\n\t\tanimation: fadeout .3s ease;\r\n\t}\r\n\t\r\n\t\r\n\t@keyframes fadein{\r\n\t\t0% {\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@keyframes fadeout{\r\n\t\t0% {\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t}\r\n\r\n\t\r\n#toc.sticky .header p{\r\n\tmargin-bottom: 10px;\r\n\tmargin-top: 10px;\r\n}\r\n\r\n#toc.sticky .toc-icon{\r\n  visibility: visible;\r\n\/* \ttransition: 0.4s ease; *\/\r\n}\r\n\t\r\n\t.toc-icon{\r\n\t\talign-items: center;\r\n    \tdisplay: flex;\r\n\t}\r\n\t\r\n\tsvg.header-icon{\r\n\/* \t\tbackground-color: #9c171e; *\/\r\n\t\tbackground-color: #FFF;\r\n\t\tborder-radius: 30px;\r\n\t\tpadding: 5px;\r\n\t}\r\n\r\n#toc.sticky .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\t\r\n\t#toc .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\r\n#toc .header.active .toc-icon{\r\n\ttransform: rotate(0deg); \r\n\topacity: 1;\r\n}\r\n\r\n\t#toc .header.active + .list {\r\n\t  max-height: 200px; \/* Adjust this value as needed *\/\r\n\t  opacity: 1;\r\n\t}\r\n\t\r\n\t#placeholder-toc{\r\n\/* \t\tdisplay: none; *\/\r\n\t}\r\n\t\r\n\t@media (min-width: 768px) and (max-width: 991px){\r\n\t\t#toc.sticky{\r\n\/* \t\t\ttop: 104px; *\/\r\n\t\t\tbottom: 0px;\r\n\t\t}\r\n\t\t\r\n\t\t#toc{\r\n\t\t\twidth: unset !important;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width: 767px){\r\n\t\t#toc{\r\n\t\t\twidth: 100% !important;\r\n\t\t\tdisplay: inline-block;\r\n\t\t}\r\n\t\t\r\n\t\t#toc.sticky{\r\n\t\t\twidth: 90% !important;\r\n\/* \t\t\ttop: 81px; *\/\r\n\t\t\tbottom: 60px;\r\n\t\t\tmargin-left: auto;\r\n\t\t\tmargin-right: auto;\r\n\t\t\tpadding: 0 16px;\r\n\t\t\tright: 5%;\r\n\t\t}\r\n\t}\r\n\t\r\n\t<\/style>\r\n\r\n<!-- ToC List for mobile -->\r\n<script>\r\n \/\/ Generate TOC based on headings\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  \/\/ Get the element that will contain the TOC\r\n  const tocList = document.getElementById('toc-list');\r\n\r\n  \/\/ Get the element with the ID 'article-left'\r\n  const article = document.querySelector('.td-post-content');\r\n\r\n  \/\/ Find all h2 elements within 'myarticle'\r\n  const headers = article.getElementsByTagName('h2');\r\n\r\n  \/\/ Loop through the h2 elements and create a list item for each one\r\n  for (let i = 0; i < headers.length; i++) {\r\n    const header = headers[i];\r\n    const headerText = header.textContent;\r\n\/\/     const headerId = 'header-' + i;\r\n    const headerId = headerText\r\n    .toLowerCase()\r\n    .trim()\r\n    .replace(\/[^\\w\\s-]\/g, '')  \/\/ hapus tanda baca\r\n    .replace(\/\\s+\/g, '-'); \/\/ ganti spasi jadi \"-\"\r\n\r\n    \/\/ Set an ID for the header if it doesn't have one\r\n    header.setAttribute('id', headerId);\r\n\r\n    \/\/ Create a list item for the TOC\r\n    const listItem = document.createElement('li');\r\n\r\n    \/\/ Create a link for the list item\r\n    const link = document.createElement('a');\r\n    link.setAttribute('href', '#' + headerId);\r\n    link.textContent = headerText;\r\n\r\n    \/\/ Append the link to the list item\r\n    listItem.appendChild(link);\r\n\r\n    \/\/ Append the list item to the TOC list\r\n    tocList.appendChild(listItem);\r\n  }\r\n});\r\n\r\n\/\/ Keep height and placement of content using placeholder in place of TOC\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const placeholderToc = document.querySelector('#placeholder-toc');\r\n\r\n  function setPlaceholderHeight() {\r\n    placeholderToc.style.height = `${toc.offsetHeight}px`;\r\n  }\r\n\r\n  \/\/ Set the initial height of the placeholder\r\n  setPlaceholderHeight();\r\n\r\n  \/\/ Update the height on window resize\r\n  window.addEventListener('resize', setPlaceholderHeight);\r\n});\r\n  const tocTitle = document.querySelector('#toc-title'); \/\/ Assuming header-faq is the element for TOC title\r\n\r\n\/\/ Sticky TOC and update heading\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const footer = document.querySelector('.td-footer-template-wrap');\r\n  const tocParent = toc.parentElement;\r\n  const divTop = tocParent.getBoundingClientRect().top + window.pageYOffset;\r\n  const tocHeight = toc.offsetHeight;\r\n  const triggerPoint = divTop + tocHeight + 700;\r\n  const footerHeight = footer.offsetHeight;\r\n  const triggerFooterPoint = footer.getBoundingClientRect().top + window.pageYOffset - footerHeight - footerHeight - footerHeight;\r\n  const phtoc = document.querySelector('#placeholder-toc');\r\n  const headers = document.querySelectorAll('.td-post-content h2');\r\n  const navLinks = document.querySelectorAll('#toc-list a');\r\n\t\r\n\tconst panel2 = document.querySelector(\"#toc .list\");\r\n\tvar icon = document.querySelector(\".toc-icon\");\r\n\r\n  let activeLink = null; \/\/ Declare activeLink outside the loop\r\n\t\r\n  \/\/ Function to handle scroll and add\/remove .sticky class\r\n  function handleScroll() {\r\n    const windowTop = window.pageYOffset || document.documentElement.scrollTop;\r\n    let currentHeader = '';\r\n\r\n    \/\/ Highlight user progress as the heading comes\r\n    headers.forEach(header => {\r\n\t\tconst headerTop = header.offsetTop;\r\n\t\tconst headerHeight = header.clientHeight;\r\n\t\tif (window.scrollY >= (headerTop - headerHeight + 700)) {\r\n\t\t\tconst currentHeaderId = header.getAttribute('id');\r\n\t\t\tconst currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n\/\/ \t\t\tconsole.log(\"current header text:\", currentHeaderText);\r\n\t\t\ttocTitle.textContent = currentHeaderText;\r\n\t\t\tcurrentHeader = currentHeaderId;\r\n\t\t\t\r\n\t\t\tif(window.innerWidth < 767){\r\n\t\t\t\ttocTitle.textContent = 'Table of Content';\r\n\t\t\t}\r\n\t\t}\r\n\t});\r\n\r\n    navLinks.forEach(link => {\r\n      link.classList.remove('active');\r\n      if(currentHeader != '') {\r\n\t\t  if (link.getAttribute('href').includes(currentHeader)) {\r\n\t\t\t  link.classList.add('active');\r\n\t\t  }\r\n\t  }\r\n    });\r\n\/\/     if (windowTop < triggerFooterPoint) {\r\n\/\/         toc.style.display = 'block';\r\n\/\/ \t}else{\r\n\/\/         toc.style.display = 'none';\r\n\/\/ \t}\r\n    \/\/ Update TOC title if sticky\r\n    if (windowTop > triggerPoint) {\r\n      if (!toc.classList.contains('sticky')) {\r\n        phtoc.style.display = \"block\";\r\n        toc.classList.add('sticky');\r\n        toc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n        toc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n        toc.style.backgroundColor = \"#FFF\";\r\n\t\tpanel2.style.height = '0px';\r\n\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\t\t  if(window.innerWidth < 767){\r\n\/\/ \t\t\t  const tocs = document.querySelector('#toc.sticky');\r\n\t\t\t  tocTitle.textContent = 'Table of Content'; \/\/ Reset title\r\n       \t\t  toc.style.width = '150px'; \/\/ Set width to match the parent element\r\n\t\t  }\r\n      }\r\n      if (currentHeader) {\r\n\/\/         console.log(\"activeLink:\", activeLink);\r\n        if (activeLink) {\r\n\/\/           tocTitle.textContent = activeLink.textContent; \/\/ Update TOC title\r\n          tocTitle.textContent = activeLink ? activeLink.textContent : \"\"; \/\/ Update title only if activeLink exists\r\n        }\r\n      }\r\n    } else {\r\n      toc.classList.remove('sticky');\r\n      phtoc.style.display = \"none\";\r\n      toc.style.width = 'unset'; \/\/ Reset to original width\r\n      toc.style.backgroundColor = \"#FFF\";\r\n      tocTitle.textContent = 'Table of Content'; \/\/ Reset title\r\n\t\tpanel2.style.height = panel2.scrollHeight + \"px\";\r\n\t\ticon.style.transform = \"rotate(180deg)\";\r\n    }\r\n  }\r\n\r\n    \/\/ Attach the scroll event listener to the window\r\n    window.addEventListener('scroll', handleScroll);\r\n\r\n    \/\/ Initial call to handleScroll to set the correct state on load\r\n    handleScroll();\r\n});\r\n\t\r\n\t\/\/ Open toggle TOC\r\n\t  document.addEventListener(\"DOMContentLoaded\", function() {\r\n\t\tvar tocHeader = document.querySelector(\"#toc .header\");\r\n\t\tvar toc = document.querySelector(\"#toc\");\r\n\t\tvar icon = document.querySelector(\".toc-icon\");\r\n\t\tconst tocTitle = document.querySelector('#toc-title');\r\n\t\tconst tocs = document.querySelector('#toc.sticky');\r\n \t\tconst tocParent = toc.parentElement;\t\t  \r\n\r\n\t\t  tocHeader.addEventListener(\"click\", function() {\r\n\t\t\tvar panel = this.nextElementSibling;\r\n\t\t\tif (panel.style.height !== '0px') { \/\/ Check if height is not 0px\r\n\t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \t\t\t\ttoc.style.paddingBottom = '6px'; \r\n\t\t\t\tif(window.innerWidth > 768){\r\n\t\t\t\t\tif(!toc.classList.contains('sticky')){\r\n\t\t\t\t\t\ttoc.style.width = \"unset\";\r\n\/\/ \t\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\t\t\t\t\t}\r\n\t\t\t\t\tif (toc.classList.contains('sticky')){\r\n\t\t\t\t\t\ttoc.style.width = '${tocParent.offsetWidth}px';\r\n\t\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\t\t\t\t\t}\r\n\t\t\t\t}\r\n\t\t\t\tif(window.innerWidth < 767){\r\n\t\t\t\t\ttoc.style.width = \"unset\"; \/\/ Reset width\r\n\t\t\t\t}\r\n\t\t\t\ttoc.style.backgroundColor = \"#FFF1F1\";\r\n\t\t\t} else {\r\n\t\t\t  panel.style.height = panel.scrollHeight + \"px\";\r\n\t\t\t  icon.style.transform = \"rotate(0deg)\";\r\n\t\t\t  toc.style.backgroundColor = \"#FFF\";\r\n\t\t\t  tocTitle.textContent = 'Table of Content'; \/\/ Reset title\r\n\t\t\t\ttoc.style.paddingBottom = '24px';\r\n\t\t\t \tif(window.innerWidth < 767){\r\n\t\t\t\t\ttoc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\t\t\t\t}\r\n\t\t\t}\r\n\t\t  });\r\n\r\n\t\t  \/\/ Close TOC when a link inside it is clicked\r\n\t\t  var tocLinks = document.querySelectorAll(\"#toc .list a\");\r\n\t\t  tocLinks.forEach(function(link) {\r\n\t\t\tlink.addEventListener(\"click\", function() {\r\n\t\t\t  var panel = document.querySelector(\"#toc .list\");\r\n\t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\t\t\t  toc.style.backgroundColor = \"#FFF\";\r\n\t\t\t});\r\n\t\t  });\r\n\t\t});\r\n\r\n\r\n\r\n\t\r\n\/\/ \tmake the heading at the center of the viewport\r\n\/\/ \tdocument.addEventListener('DOMContentLoaded', function() {\r\n\/\/     \/\/ Add click event listener to all links in the TOC list\r\n\/\/     document.querySelectorAll('#toc-list a').forEach(anchor => {\r\n\/\/         anchor.addEventListener('click', function (e) {\r\n\/\/             e.preventDefault(); \/\/ Prevent the default behavior of jumping to the anchor\r\n\/\/ \/\/ \t\t\tconsole.log(\"prevent default\");\r\n\/\/             const targetId = this.getAttribute('href').substring(1); \/\/ Get the ID of the target element\r\n\/\/             const targetElement = document.getElementById(targetId); \/\/ Get the target element\r\n\r\n\/\/             if (targetElement) {\r\n\/\/                 const headerHeight = document.querySelector('#toc .header').offsetHeight; \/\/ Get the height of the fixed header\r\n\/\/                 const windowHeight = window.innerHeight; \/\/ Get the height of the viewport\r\n\/\/                 const targetOffset = targetElement.offsetTop; \/\/ Get the top offset of the target element\r\n\/\/                 const scrollTo = targetOffset + (windowHeight \/ 2) + (headerHeight); \/\/ Calculate the scroll position to center the target element\r\n\r\n\/\/                 \/\/ Scroll to the calculated position smoothly\r\n\/\/                 window.scrollTo({\r\n\/\/                     top: scrollTo,\r\n\/\/                     behavior: 'smooth'\r\n\/\/                 });\r\n\/\/             }\r\n\/\/         });\r\n\/\/     });\r\n\/\/ });\r\n<\/script>\r\n\r\n<!-- START script lama -->\r\n<!-- <script>\r\n\/\/ \tvar pilihDaftarIsi = document.getElementById('pilihDaftarIsi');\r\n\t\r\n\/\/ \tdocument.addEventListener('DOMContentLoaded', function() {\r\n\/\/ \t\tvar dropdownFixedTop = document.querySelector('.dropdown-fixed-top');\r\n\r\n\/\/ \t\tdropdownFixedTop.addEventListener('click', function() {\r\n\/\/ \t\t\tvar dropdownContent = this.querySelector('.list_toc');\r\n\/\/ \t\t\tdropdownContent.classList.toggle('show');\r\n\/\/ \t\t});\r\n\r\n\/\/ \t\twindow.addEventListener('click', function(event) {\r\n\/\/ \t\t\tvar listTocTop = document.getElementById('list_toc_top');\r\n\r\n\/\/ \t\t\tif (!dropdownFixedTop.contains(event.target)) {\r\n\/\/ \t\t\t\tlistTocTop.classList.remove('show');\r\n\/\/ \t\t\t}\r\n\/\/ \t\t});\r\n\/\/ \t});\r\n\t\r\n\/\/ \tvar daftarIsiContainer = document.getElementById('toc_group_article');\r\n\/\/ \tvar dropdownFixedTop = document.getElementById('dropdown-fixed-top');\r\n\/\/     var triggered = false; \/\/ Flag to keep track of whether the function has been triggered\r\n\r\n\/\/     window.addEventListener('scroll', function() {\r\n\/\/         if (!triggered && isCompletelyScrolledPast(daftarIsiContainer)) {\r\n\/\/             showSectionDropdownFixedTop(false);\r\n\/\/             triggered = true;\r\n\/\/         } else if (triggered && !isCompletelyScrolledPast(daftarIsiContainer)) {\r\n\/\/             showSectionDropdownFixedTop(true);\r\n\/\/             triggered = false;\r\n\/\/         }\r\n\/\/     });\r\n\r\n\/\/     function isCompletelyScrolledPast(element) {\r\n\/\/         var elementTop = element.getBoundingClientRect().top;\r\n\/\/         var elementBottom = element.getBoundingClientRect().bottom;\r\n\/\/         return elementTop < 0 && elementBottom < 0;\r\n\/\/     }\r\n\r\n\/\/     function showSectionDropdownFixedTop(show) {\r\n\/\/ \t\tif (show) {\r\n\/\/ \t\t\tdropdownFixedTop.classList.remove(\"show\");\r\n\/\/ \t\t} else {\r\n\/\/ \t\t\tdropdownFixedTop.classList.add(\"show\");\r\n\/\/ \t\t}\r\n\/\/     }\r\n<\/script> -->\r\n<!-- <script>\r\n    \/\/ Scrollspy function to highlight the active TOC item based on the scroll position\r\n  function scrollSpy(tocClass) {\r\n    const scrollPosition = window.scrollY;\r\n\r\n    \/\/ Find the active h2 and h3 headings based on their position in the corresponding TOC\r\n    let activeH2 = null;\r\n    let activeH3 = null;\r\n\r\n    const tocItems = document.querySelectorAll(`.${tocClass} li`);\r\n    tocItems.forEach(item => {\r\n      const a = item.querySelector('a');\r\n      if (!a) return;\r\n      const href = a.getAttribute('href');\r\n      const targetId = href.substring(1); \/\/ Remove the '#' from the href to get the target ID\r\n      const targetElement = document.getElementById(targetId);\r\n      if (!targetElement) return;\r\n\r\n      const targetTop = targetElement.getBoundingClientRect().top + scrollPosition;\r\n      const nextItem = item.nextElementSibling;\r\n      const nextTop = nextItem ? nextItem.getBoundingClientRect().top + scrollPosition : Infinity;\r\n\r\n      if (targetTop <= scrollPosition + 150) {\r\n        if (a.parentElement.parentElement === tocItems) {\r\n          \/\/ The h2 heading is at the root level of the TOC\r\n          activeH2 = { id: targetId, level: 'h2' };\r\n        } else {\r\n          \/\/ The h3 heading is nested under an h2 heading\r\n          const parentH2 = a.parentElement.parentElement.previousElementSibling;\r\n          if (parentH2) {\r\n            const h2Link = parentH2.querySelector('a');\r\n            if (h2Link) {\r\n              const h2Href = h2Link.getAttribute('href');\r\n              const h2Id = h2Href.substring(1);\r\n              activeH2 = { id: h2Id, level: 'h2' };\r\n            }\r\n          }\r\n          activeH3 = { id: targetId, level: 'h3' };\r\n        }\r\n      }\r\n\r\n      if (targetTop > scrollPosition + 150 && nextTop > scrollPosition + 150 && !activeH3) {\r\n        \/\/ Reset the activeH2 when there are no more active h3 headings\r\n        activeH2 = null;\r\n      }\r\n    });\r\n\r\n    \/\/ Update the active state for the TOC items\r\n    tocItems.forEach(item => {\r\n      item.classList.remove('active');\r\n      const a = item.querySelector('a');\r\n      if (a) {\r\n        const href = a.getAttribute('href');\r\n        const targetId = href.substring(1);\r\n        if ((activeH2 && activeH2.id === targetId) || (activeH3 && activeH3.id === targetId)) {\r\n          item.classList.add('active');\r\n\t\t  pilihDaftarIsi.innerHTML = a.textContent;\r\n        }\r\n      }\r\n    });\r\n  }\r\n\r\n  \/\/ Call scrollSpy for each TOC on window scroll\r\n  const tocClasses = ['list_toc', 'list_toc_float', 'list_toc_top']; \/\/ Add other TOC class names here if you have more than two instances\r\n  tocClasses.forEach(tocClass => {\r\n    window.addEventListener('scroll', () => scrollSpy(tocClass));\r\n  });\r\n<\/script> -->\r\n<!-- END script lama -->\r\n\t\r\n<script>\r\n    \/\/ Scrollspy function to highlight the active TOC item based on the scroll position\r\n  function scrollSpy(tocClass) {\r\n    const scrollPosition = window.scrollY;\r\n\r\n    \/\/ Find the active h2 and h3 headings based on their position in the corresponding TOC\r\n    let activeH2 = null;\r\n    let activeH3 = null;\r\n\r\n    const tocItems = document.querySelectorAll(`.${tocClass} li`);\r\n    tocItems.forEach(item => {\r\n      const a = item.querySelector('a');\r\n      if (!a) return;\r\n      const href = a.getAttribute('href');\r\n      const targetId = href.substring(1); \/\/ Remove the '#' from the href to get the target ID\r\n      const targetElement = document.getElementById(targetId);\r\n      if (!targetElement) return;\r\n\r\n      const targetTop = targetElement.getBoundingClientRect().top + scrollPosition;\r\n      const nextItem = item.nextElementSibling;\r\n      const nextTop = nextItem ? nextItem.getBoundingClientRect().top + scrollPosition : Infinity;\r\n\r\n      if (targetTop <= scrollPosition + 150) {\r\n        if (a.parentElement.parentElement === tocItems) {\r\n          \/\/ The h2 heading is at the root level of the TOC\r\n          activeH2 = { id: targetId, level: 'h2' };\r\n        } else {\r\n          \/\/ The h3 heading is nested under an h2 heading\r\n          const parentH2 = a.parentElement.parentElement.previousElementSibling;\r\n          if (parentH2) {\r\n            const h2Link = parentH2.querySelector('a');\r\n            if (h2Link) {\r\n              const h2Href = h2Link.getAttribute('href');\r\n              const h2Id = h2Href.substring(1);\r\n              activeH2 = { id: h2Id, level: 'h2' };\r\n            }\r\n          }\r\n          activeH3 = { id: targetId, level: 'h3' };\r\n        }\r\n      }\r\n\r\n      if (targetTop > scrollPosition + 150 && nextTop > scrollPosition + 150 && !activeH3) {\r\n        \/\/ Reset the activeH2 when there are no more active h3 headings\r\n        activeH2 = null;\r\n      }\r\n    });\r\n\r\n    \/\/ Update the active state for the TOC items\r\n    tocItems.forEach(item => {\r\n      item.classList.remove('active');\r\n      const a = item.querySelector('a');\r\n      if (a) {\r\n        const href = a.getAttribute('href');\r\n        const targetId = href.substring(1);\r\n        if ((activeH2 && activeH2.id === targetId) || (activeH3 && activeH3.id === targetId)) {\r\n          item.classList.add('active');\r\n        }\r\n      }\r\n    });\r\n  }\r\n\r\n  \/\/ Call scrollSpy for each TOC on window scroll\r\n  const tocClasses = ['list_toc', 'list_toc_float']; \/\/ Add other TOC class names here if you have more than two instances\r\n  tocClasses.forEach(tocClass => {\r\n    window.addEventListener('scroll', () => scrollSpy(tocClass));\r\n  });\r\n<\/script>\r\n\t\r\n\r\n<!-- ToC List for desktop side bar, diganti jadi inject by php, di code snippet \"Sidebar Accordion\" -->\r\n<!--  <script>\r\n\tdocument.addEventListener(\"DOMContentLoaded\", function() {\r\nToC List for desktop side bar, diganti jadi inject by php, di code snippet \"Sidebar Accordion\"\r\n        Fungsi untuk mengubah teks menjadi format id\r\n        function formatId(text) {\r\n            return text.trim().replace(\/[^\\w\\d]+\/g, '_');\r\n        }\r\n\r\n        \/\/ Fungsi untuk membuat nested list\r\n        function createNestedList(parentNode, children) {\r\n            if (children.length === 0) return;\r\n\r\n            const nestedUl = document.createElement('ul');\r\n            children.forEach(child => {\r\n                const nestedLi = document.createElement('li');\r\n                const nestedA = document.createElement('a');\r\n                nestedA.textContent = child.title;\r\n                nestedA.href = `#${child.id}`;\r\n                nestedLi.appendChild(nestedA);\r\n                nestedUl.appendChild(nestedLi);\r\n\r\n                if (child.children.length > 0) {\r\n                    createNestedList(nestedLi, child.children);\r\n                }\r\n            });\r\n\r\n            parentNode.appendChild(nestedUl);\r\n        }\r\n\r\n        \/\/ Membuat objek untuk menyimpan daftar h2 dan h3 beserta judulnya\r\n        const headings = [];\r\n\r\n           \/\/ Mengambil semua elemen h2 dan h3\r\n        const elements = document.querySelectorAll('.td-post-content h2');\r\n\t\t\t\/\/, .td-post-content h3\r\n\r\n        elements.forEach(element => {\r\n            if (element.tagName === 'H2') {\r\n                const id = formatId(element.textContent);\r\n                element.id = id;\r\n\t\t\t\tif (element.textContent.toLowerCase() === \"key takeaways\") {return;} \/\/ Kalau Key Takeaways, jangan dimasukin\r\n                headings.push({ level: 'h2', id: id, title: element.textContent, children: [] });\r\n            } else if (element.tagName === 'H3') {\r\n                const id = formatId(element.textContent);\r\n                element.id = id;\r\n                if (headings.length > 0) {\r\n                    headings[headings.length - 1].children.push({ level: 'h3', id: id, title: element.textContent, children: [] });\r\n                }\r\n            }\r\n        });\r\n\r\n        \/\/ Membuat list HTML dari objek headings\r\n        const ul = document.getElementById('list_toc');\r\n        let currentUl = ul;\r\n        headings.forEach(heading => {\r\n            const li = document.createElement('li');\r\n            const a = document.createElement('a');\r\n            a.textContent = heading.title;\r\n            a.href = `#${heading.id}`;\r\n            li.appendChild(a);\r\n\r\n            if (heading.level === 'h2') {\r\n                \/\/ Menyimpan ul saat ini untuk menambahkan nested ul\r\n                currentUl = li;\r\n                ul.appendChild(li);\r\n            } else if (heading.level === 'h3') {\r\n                if (!currentUl.lastElementChild || currentUl.lastElementChild.tagName !== 'UL') {\r\n                    \/\/ Jika belum ada nested ul, buat satu\r\n                    const nestedUl = document.createElement('ul');\r\n                    currentUl.appendChild(nestedUl);\r\n                    currentUl = nestedUl;\r\n                }\r\n                currentUl.appendChild(li);\r\n            }\r\n\r\n            createNestedList(li, heading.children);\r\n        });\r\n\t\tDapatkan elemen ul dengan id 'list_toc_float'\r\nconst ulFloat = document.getElementById('list_toc');\r\nconst ulJourney = document.getElementById('list_journey');\r\n\r\nDapatkan isi (child elements) dari ul dengan id 'list_toc_float'\r\n\tif (ulFloat !== null) {\r\n\t\tconst clonedChildren = ulFloat.cloneNode(true).children;\r\n\t\tconst ulToc = document.getElementById('list_toc_float');\r\n\t\tconst ulTocTop = document.getElementById('list_toc_top');\r\n\t\tif ((ulToc !== null || ulToc !== undefined) && window.innerWidth > 1018){\r\n\t\t\tulToc.append(...clonedChildren);\r\n\t\t} else {\r\n\t\t\tulTocTop.append(...clonedChildren);\r\n\t\t}\r\n\t} \r\n\r\n\tif (ulJourney !== null) {\r\n\t\tconst clonedChildrenJourney = ulJourney.cloneNode(true).children;\r\n\t\tconst ulTocJourney = document.getElementById('list_toc_journey');\r\n\t\tulTocJourney.append(...clonedChildrenJourney);\r\n\t} \r\n\t\r\n        Fungsi untuk mengambil tinggi navbar\r\n        function getNavbarHeight() {\r\n            const navbar = document.getElementById('tdi_34');\r\n            return navbar ? navbar.offsetHeight : 0;\r\n        }\r\n\r\n        \/\/ Fungsi untuk menambahkan offset posisi scroll\r\n        function scrollToElementWithOffset(elementId) {\r\n            const element = document.getElementById(elementId);\r\n            if (element) {\r\n                const offset = getNavbarHeight();\r\n                const elementPosition = element.getBoundingClientRect().top;\r\n                const offsetPosition = elementPosition - offset-40;\r\n\r\n                window.scrollBy({\r\n                    top: offsetPosition,\r\n                    behavior: 'smooth'\r\n                });\r\n            }\r\n        }\r\n\r\n        \/\/ Fungsi untuk menangani klik pada tautan judul\r\n        function handleTitleClick(event) {\r\n            event.preventDefault();\r\n            const href = event.target.getAttribute('href').substr(1);\r\n            scrollToElementWithOffset(href);\r\n        }\r\n\r\n        \/\/ Tambahkan event listener untuk semua tautan judul\r\n        const titleLinks = document.querySelectorAll('a[href^=\"#\"]');\r\n        titleLinks.forEach(link => {\r\n            link.addEventListener('click', handleTitleClick);\r\n        });\r\n\t});\r\n    <\/script> -->\r\n\n\r\n    <div class=\"adjustable-banner-wrap\">\r\n        <a href=\"https:\/\/www.hashmicro.com\/au\/accounting?medium=moneysite-banner\" target=\"_blank\">\r\n            <img decoding=\"async\" loading=\"lazy\"\r\n                 src=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/03\/accounting_desktop_2.webp\"\r\n                 data-desktop-src=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/03\/accounting_desktop_2.webp\"\r\n                 data-mobile-src=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/03\/accounting_mobile_2.webp\"\r\n                 alt=\"Accounting2\"\r\n                 class=\"responsive-image-banner\">\r\n\r\n            \r\n            <div class=\"adjustable-banner-overlay\" style=\"width: 50%\">\r\n                <p class=\"adjustable-banner-text\"><span class=\"adjustable-highlight\">Stay compliant<\/span> and avoid costly superannuation mistakes. Speak with our team today and get a <span class=\"adjustable-highlight\">free consultation.<\/span><\/p>\r\n                <div class=\"adjustable-banner-btn\">Schedule a Consultation<\/div>\r\n            <\/div>\r\n\r\n        <\/a>\r\n    <\/div>\r\n<script>\r\n    \/\/ check which image to use based on screensize\r\n    document.addEventListener(\"DOMContentLoaded\", function() {\r\n        function updateImageSource() {\r\n            var images = document.querySelectorAll('.responsive-image-banner');\r\n            var screenWidth = window.innerWidth;\r\n\r\n            images.forEach(function(img) {\r\n                var mobileSrc = img.getAttribute('data-mobile-src');\r\n                var desktopSrc = img.getAttribute('data-desktop-src');\r\n\r\n                if (screenWidth < 576 && mobileSrc) {\r\n                    img.setAttribute('src', mobileSrc);\r\n                } else {\r\n                    img.setAttribute('src', desktopSrc);\r\n                }\r\n            });\r\n        }\r\n\r\n        \/\/ Initial check\r\n        updateImageSource();\r\n\r\n        \/\/ Update on resize\r\n        window.addEventListener('resize', updateImageSource);\r\n    });\r\n<\/script>\n<h2 data-section-id=\"1tl637m\" data-start=\"828\" data-end=\"854\"><strong>What Is Superannuation?<\/strong><\/h2>\n<p data-start=\"856\" data-end=\"1071\">To answer what is superannuation, it helps to look at how it works in real terms. Employers must contribute a percentage of an employee\u2019s earnings into a super fund, where the money is invested until retirement.<\/p>\n<p data-start=\"1073\" data-end=\"1263\">Superannuation sits within a three-part retirement system. It works alongside the Age Pension and voluntary contributions, creating a combined safety net for workers after they stop working.<\/p>\n<p data-start=\"1265\" data-end=\"1465\">From a legal perspective, superannuation is governed by the Superannuation Guarantee laws. This means contributions are not optional, and businesses must meet strict obligations set by the tax office.<\/p>\n<p data-start=\"1467\" data-end=\"1635\">Once contributions are paid, the money belongs to the employee. The business simply processes and transfers it, so accuracy and timing are essential to avoid penalties.<\/p>\n<p><a href=\"https:\/\/www.hashmicro.com\/au\/blog\/accounting-software-australia\/\">Australian financial platforms<\/a> can be used to manage superannuations by centralising contributions, automating compliance checks, and giving employers real-time visibility over staff fund balances.<\/p>\n<h2 data-section-id=\"18r24o3\" data-start=\"1642\" data-end=\"1686\"><strong>What Is the Current Super Guarantee Rate?<\/strong><\/h2>\n<p><span data-sheets-root=\"1\"><style>\r\n    #custom-quote {\r\n        background-color: #f0f0f0;\r\n        padding: 20px;\r\n        border-radius: 12px;\r\n        margin: 20px;\r\n        display: flex;\r\n        flex-direction: column;\r\n    }\r\n\r\n    #custom-quote .quote-body {\r\n        display: flex;\r\n        flex-direction: row;\r\n        align-items: flex-start;\r\n        gap: 15px;\r\n        font-size: 16px;\r\n        line-height: 1.5;\r\n        font-style: italic;\r\n    }\r\n\r\n    #custom-quote .quote-icon {\r\n        width: 40px;\r\n        height: 40px;\r\n        flex-shrink: 0;\r\n    }\r\n\r\n    #custom-quote .quote-author-wrapper {\r\n        margin-top: 15px;\r\n        align-self: flex-start;\r\n        margin-left: 55px; \r\n\t\tmargin-bottom: 0px;\r\n    }\r\n\r\n    #custom-quote em {\r\n        font-family: 'Roboto Serif', serif !important;\r\n        font-size: 12px;\r\n        font-weight: bold;\r\n        font-style: normal;\r\n    }\r\n\r\n    @media screen and (max-width: 768px) {\r\n        #custom-quote {\r\n            margin: 15px 0;\r\n            padding: 15px;\r\n        }\r\n        \r\n        #custom-quote .quote-body {\r\n            gap: 12px;\r\n        }\r\n\r\n        #custom-quote .quote-author-wrapper {\r\n            margin-left: 52px;\r\n        }\r\n    }\r\n\r\n    @media screen and (max-width: 480px) {\r\n        #custom-quote {\r\n            margin: 10px 0;\r\n            padding: 12px;\r\n        }\r\n\r\n        #custom-quote .quote-body {\r\n            font-size: 14px;\r\n            gap: 10px;\r\n        }\r\n\r\n        #custom-quote .quote-icon {\r\n            width: 32px;\r\n            height: 32px;\r\n        }\r\n\r\n        #custom-quote .quote-author-wrapper {\r\n            margin-top: 10px;\r\n            margin-left: 42px;\r\n        }\r\n    }\r\n<\/style>\r\n\r\n<div id=\"custom-quote\">\r\n    <div class=\"quote-body\">\r\n        <img decoding=\"async\" src=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/12\/quote.webp\" alt=\"Quote Icon\" class=\"quote-icon\">\r\n        <div>\r\n            Clear superannuation processes reduce compliance risk and build stronger trust between businesses and employees.        <\/div>\r\n    <\/div>\r\n    <p class=\"quote-author-wrapper\">\r\n        <em>Luke Sheridan, Head of Finance Dept.<\/em>\r\n    <\/p>\r\n<\/div><\/span><\/p>\n<p data-start=\"1688\" data-end=\"1864\">The Super Guarantee rate is the minimum percentage businesses must contribute to employee super funds. It increased to 11.5% from 1 July 2024 and will reach 12% by 1 July 2026.<\/p>\n<p data-start=\"1866\" data-end=\"2030\">This percentage applies to Ordinary Time Earnings, so businesses must calculate it correctly. Errors in this area often lead to underpayments and compliance issues.<\/p>\n<p data-start=\"2032\" data-end=\"2107\">To apply the rate properly, you need to understand what counts as earnings.<\/p>\n<h3 data-section-id=\"emxa4k\" data-start=\"2109\" data-end=\"2150\">What counts as Ordinary Time Earnings<\/h3>\n<p data-start=\"2152\" data-end=\"2175\">OTE generally includes:<\/p>\n<ul data-start=\"2177\" data-end=\"2424\">\n<li data-section-id=\"2ww1iu\" data-start=\"2177\" data-end=\"2221\">Base salary and wages for standard hours<\/li>\n<li data-section-id=\"mxe9n4\" data-start=\"2222\" data-end=\"2265\">Shift loadings for evenings or weekends<\/li>\n<li data-section-id=\"tboz10\" data-start=\"2266\" data-end=\"2303\">Commissions linked to performance<\/li>\n<li data-section-id=\"1vzw2x\" data-start=\"2304\" data-end=\"2337\">Bonuses tied to ordinary work<\/li>\n<li data-section-id=\"1kvhd5p\" data-start=\"2338\" data-end=\"2381\">Paid leave such as annual or sick leave<\/li>\n<li data-section-id=\"lzymu4\" data-start=\"2382\" data-end=\"2424\">Most allowances, except reimbursements<\/li>\n<\/ul>\n<h3 data-section-id=\"1s6zcl8\" data-start=\"2426\" data-end=\"2455\">What is excluded from OTE<\/h3>\n<p data-start=\"2457\" data-end=\"2492\">Some payments do not attract super:<\/p>\n<ul data-start=\"2494\" data-end=\"2703\">\n<li data-section-id=\"19tfazz\" data-start=\"2494\" data-end=\"2536\">Overtime payments outside normal hours<\/li>\n<li data-section-id=\"1jk20fa\" data-start=\"2537\" data-end=\"2584\">Expense reimbursements such as travel costs<\/li>\n<li data-section-id=\"5twsxa\" data-start=\"2585\" data-end=\"2626\">Parental leave payments in most cases<\/li>\n<li data-section-id=\"ysxnls\" data-start=\"2627\" data-end=\"2669\">Workers\u2019 compensation when not working<\/li>\n<li data-section-id=\"ys4tq2\" data-start=\"2670\" data-end=\"2703\">Lump sum termination payments<\/li>\n<\/ul>\n<h3 data-section-id=\"brf6jh\" data-start=\"2705\" data-end=\"2734\">Maximum contribution base<\/h3>\n<p data-start=\"2736\" data-end=\"2932\">There is also a quarterly cap on super contributions. For example, businesses only need to apply the SG rate up to the maximum earnings threshold per quarter, which limits excessive contributions.<\/p>\n<h2 id=\"what-is-superannuation\"><strong>Who Do You Need to Pay Super For?<\/strong><\/h2>\n<p data-start=\"2977\" data-end=\"3148\">Most workers are entitled to super, including full-time, part-time, and casual employees. Even small earnings qualify, as the previous minimum threshold no longer applies.<\/p>\n<h3 data-section-id=\"1l0u4b0\" data-start=\"3150\" data-end=\"3172\">Standard employees<\/h3>\n<p data-start=\"3174\" data-end=\"3317\">Businesses must pay super for employees regardless of residency status. This also includes directors and family members working in the company.<\/p>\n<h3 data-section-id=\"10t9v8p\" data-start=\"3319\" data-end=\"3336\">Under 18 rule<\/h3>\n<p data-start=\"3338\" data-end=\"3485\">Employees under 18 must work more than 30 hours in a week to qualify. Therefore, businesses need to track weekly hours carefully to stay compliant.<\/p>\n<h3 data-section-id=\"tgmc4r\" data-start=\"3487\" data-end=\"3519\">Contractors and labour rules<\/h3>\n<p data-start=\"3521\" data-end=\"3697\">Contractors may still qualify for super if they are paid mainly for their labour. If they cannot delegate work and are paid for time rather than results, super usually applies.<\/p>\n<p><strong><span style=\"color: #111111; font-family: Roboto, sans-serif; font-size: 27px;\">How does superannuation work?<\/span><\/strong><\/p>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-2990\" src=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/How-does-superannuation-work.webp\" alt=\"How does Supernnuation Work?\" width=\"800\" height=\"400\" srcset=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/How-does-superannuation-work.webp 800w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/How-does-superannuation-work-300x150.webp 300w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/How-does-superannuation-work-768x384.webp 768w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/How-does-superannuation-work-150x75.webp 150w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/How-does-superannuation-work-696x348.webp 696w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<p data-start=\"3738\" data-end=\"3886\">Superannuation builds over time through employer contributions and investment growth. It continues until the employee reaches retirement conditions.<\/p>\n<p data-section-id=\"xwoe5a\" data-start=\"3888\" data-end=\"3911\"><strong>Accumulation period<\/strong><\/p>\n<p data-start=\"3913\" data-end=\"4073\">During employment, businesses calculate and send contributions to a super fund. These funds invest the money across different assets to grow balances over time.<\/p>\n<p data-start=\"4075\" data-end=\"4095\">Super funds include:<\/p>\n<ul data-start=\"4097\" data-end=\"4328\">\n<li data-section-id=\"12jx5gm\" data-start=\"4097\" data-end=\"4146\">Industry funds that return profits to members<\/li>\n<li data-section-id=\"tp9gf3\" data-start=\"4147\" data-end=\"4190\">Retail funds run by financial companies<\/li>\n<li data-section-id=\"166ez04\" data-start=\"4191\" data-end=\"4237\">Public sector funds for government workers<\/li>\n<li data-section-id=\"7jw6kh\" data-start=\"4238\" data-end=\"4283\">Corporate funds set up by large companies<\/li>\n<li data-section-id=\"f98uec\" data-start=\"4284\" data-end=\"4328\">Self-managed funds controlled by members<\/li>\n<\/ul>\n<p data-section-id=\"1toenlt\" data-start=\"4330\" data-end=\"4352\"><strong>How super is taxed<\/strong><\/p>\n<p data-start=\"4354\" data-end=\"4413\">Super has tax advantages but still includes some tax rules:<\/p>\n<ul data-start=\"4415\" data-end=\"4558\">\n<li data-section-id=\"78lmb4\" data-start=\"4415\" data-end=\"4459\">Contributions are generally taxed at 15%<\/li>\n<li data-section-id=\"1pq6u52\" data-start=\"4460\" data-end=\"4508\">Investment earnings are also taxed up to 15%<\/li>\n<li data-section-id=\"fei701\" data-start=\"4509\" data-end=\"4558\">Withdrawals after age 60 are usually tax free<\/li>\n<\/ul>\n<p data-section-id=\"163zg6b\" data-start=\"4560\" data-end=\"4579\"><strong>Accessing super<\/strong><\/p>\n<p data-start=\"4581\" data-end=\"4753\">Employees can access super once they reach preservation age and meet release conditions. Retirement is the most common trigger, although limited early access options exist.<\/p>\n<h2 id=\"when-is-super-due\"><strong>When Is Super Due?<\/strong><\/h2>\n<p data-start=\"4783\" data-end=\"4923\">Super payments must be made on time to avoid penalties. Businesses usually pay quarterly, with strict deadlines set after each quarter ends.<\/p>\n<p data-start=\"4925\" data-end=\"5073\">If a payment arrives late, even by one day, the Super Guarantee Charge applies. This includes interest and extra fees, which are not tax deductible.<\/p>\n<p data-start=\"5075\" data-end=\"5200\">Superannuation laws are enforced strictly, so businesses must follow payment schedules closely and maintain accurate records.<\/p>\n<h2><strong>How Superannuation Applies Across Sectors<\/strong><\/h2>\n<p data-start=\"5273\" data-end=\"5402\">Different industries face unique challenges when applying super rules. Workforce structure and pay types often affect compliance.<\/p>\n<h3 data-section-id=\"tofx8a\" data-start=\"5404\" data-end=\"5430\">1. Retail and hospitality<\/h3>\n<p data-start=\"5432\" data-end=\"5564\">These sectors rely on casual and younger workers. Therefore, managers must track hours carefully, especially for employees under 18.<\/p>\n<h3 data-section-id=\"1w47mat\" data-start=\"5566\" data-end=\"5593\">2. Construction and trades<\/h3>\n<p data-start=\"5595\" data-end=\"5735\">Contractor arrangements are common, but many still qualify for super. Businesses must assess each contract to avoid misclassification risks.<\/p>\n<h3 data-section-id=\"l8ktpm\" data-start=\"5737\" data-end=\"5764\">3. Healthcare and services<\/h3>\n<p data-start=\"5766\" data-end=\"5900\">Salary packaging is widely used, so super must be calculated on the correct earnings. Accuracy is critical to avoid compliance issues.<\/p>\n<h3 data-section-id=\"n7c7f2\" data-start=\"5902\" data-end=\"5942\">4. Technology and professional services<\/h3>\n<p data-start=\"5944\" data-end=\"6064\">Higher salaries often exceed contribution thresholds. <a href=\"https:\/\/www.hashmicro.com\/au\/accounting\">Super payment tracking software<\/a> must apply caps correctly to prevent overpayments.<\/p>\n<h2 data-section-id=\"htosuq\" data-start=\"6071\" data-end=\"6117\"><strong>Setting Up Superannuation for Your Business<\/strong><\/h2>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-2986\" src=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/Setting-Up-Superannuation-for-Your-Business-scaled.webp\" alt=\"Setting Up Superannuation for Your Business\" width=\"2560\" height=\"1395\" srcset=\"https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/Setting-Up-Superannuation-for-Your-Business-scaled.webp 2560w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/Setting-Up-Superannuation-for-Your-Business-300x164.webp 300w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/Setting-Up-Superannuation-for-Your-Business-1024x558.webp 1024w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/Setting-Up-Superannuation-for-Your-Business-768x419.webp 768w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/Setting-Up-Superannuation-for-Your-Business-1536x837.webp 1536w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/Setting-Up-Superannuation-for-Your-Business-2048x1116.webp 2048w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/Setting-Up-Superannuation-for-Your-Business-771x420.webp 771w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/Setting-Up-Superannuation-for-Your-Business-150x82.webp 150w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/Setting-Up-Superannuation-for-Your-Business-696x379.webp 696w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/Setting-Up-Superannuation-for-Your-Business-1068x582.webp 1068w, https:\/\/www.hashmicro.com\/au\/blog\/wp-content\/uploads\/2026\/04\/Setting-Up-Superannuation-for-Your-Business-1920x1047.webp 1920w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/p>\n<p data-start=\"6119\" data-end=\"6247\">Setting up super correctly ensures smooth payroll and avoids penalties. A structured approach and <a href=\"https:\/\/www.hashmicro.com\/au\/blog\/best-payroll-software\/\">super-compliant payroll tools<\/a> makes compliance easier to manage.<\/p>\n<ol>\n<li><strong>Review worker classification carefully<\/strong><br data-start=\"6289\" data-end=\"6292\" \/>Identify employees and contractors, then confirm who qualifies for super. Keep records to support decisions during audits.<\/li>\n<li><strong>Choose a default super fund<\/strong><br data-start=\"6447\" data-end=\"6450\" \/>Select a compliant MySuper product and provide details to new employees within the required timeframe.<\/li>\n<li><strong>Use SuperStream and a clearing house<\/strong><br data-start=\"6594\" data-end=\"6597\" \/>Set up electronic payments through a clearing house to manage contributions efficiently.<\/li>\n<li><strong>Check stapled fund details<\/strong><br data-start=\"6717\" data-end=\"6720\" \/>Request fund details from the tax office if an employee does not choose a fund.<\/li>\n<li><strong>Calculate earnings accurately<\/strong><br data-start=\"6834\" data-end=\"6837\" \/>Configure payroll to apply super only to eligible earnings categories.<\/li>\n<li><strong>Schedule regular payments<\/strong><br data-start=\"6938\" data-end=\"6941\" \/>Align payments with payroll cycles to improve cash flow and reduce missed deadlines.<\/li>\n<\/ol>\n<p><strong><span style=\"color: #111111; font-family: Roboto, sans-serif; font-size: 27px;\">Common Superannuation Pitfalls and How to Avoid Them<\/span><\/strong><\/p>\n<p data-start=\"7091\" data-end=\"7171\">Superannuation errors can lead to serious penalties, so prevention is essential. Utilizing a <a href=\"https:\/\/www.hashmicro.com\/au\/blog\/accounting-system\/\">system for super payments<\/a> reliably overcome these issues.<\/p>\n<h3 data-section-id=\"1628kvv\" data-start=\"7173\" data-end=\"7194\">1. Missing deadlines<\/h3>\n<p data-start=\"7196\" data-end=\"7325\">Late payments trigger extra charges and remove tax deductions. To avoid this, process payments early to allow for clearing times.<\/p>\n<h3 data-section-id=\"psntvs\" data-start=\"7327\" data-end=\"7359\">2. Contractor misclassification<\/h3>\n<p data-start=\"7361\" data-end=\"7478\">Incorrectly treating contractors as exempt can result in back payments. Always assess working arrangements carefully.<\/p>\n<h3 data-section-id=\"ze85q\" data-start=\"7480\" data-end=\"7515\">3. Incorrect earnings calculations<\/h3>\n<p data-start=\"7517\" data-end=\"7619\">Mistakes in OTE lead to underpayments or overpayments. Regular payroll reviews help maintain accuracy.<\/p>\n<h3 data-section-id=\"uc0boy\" data-start=\"7621\" data-end=\"7644\">4. Poor record keeping<\/h3>\n<p data-start=\"7646\" data-end=\"7762\">Businesses must keep records for at least five years. Store documents centrally to ensure easy access during audits.<\/p>\n<p><strong><span style=\"color: #111111; font-family: Roboto, sans-serif; font-size: 27px;\">Advanced Superannuation Practices for Forward-Thinking Employers<\/span><\/strong><\/p>\n<div class=\"text-base my-auto mx-auto [--thread-content-margin:var(--thread-content-margin-xs,calc(var(--spacing)*4))] @w-sm\/main:[--thread-content-margin:var(--thread-content-margin-sm,calc(var(--spacing)*6))] @w-lg\/main:[--thread-content-margin:var(--thread-content-margin-lg,calc(var(--spacing)*16))] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] @w-lg\/main:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\">\n<div class=\"flex max-w-full flex-col gap-4 grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal outline-none keyboard-focused:focus-ring [.text-message+&amp;]:mt-1\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"c19932ae-a2ad-4fc2-801b-eec5f0d53de3\" data-message-model-slug=\"gpt-5-3\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden\">\n<div class=\"markdown prose dark:prose-invert w-full wrap-break-word dark markdown-new-styling\">\n<p data-start=\"7821\" data-end=\"7922\">Beyond compliance, businesses can improve efficiency and employee satisfaction with better processes.<\/p>\n<h3 data-section-id=\"14yehm4\" data-start=\"7924\" data-end=\"7954\">1. Preparing for Payday Super<\/h3>\n<p data-start=\"7956\" data-end=\"8072\">Super will soon be paid alongside wages. Moving early helps businesses manage cash flow and reduce compliance risks.<\/p>\n<h3 data-section-id=\"f8z6bq\" data-start=\"8074\" data-end=\"8105\">2. Automating salary sacrifice<\/h3>\n<p data-start=\"8107\" data-end=\"8226\">Automation reduces errors and ensures employees stay within contribution limits. It also simplifies payroll management.<\/p>\n<h3 data-section-id=\"1a9pzs5\" data-start=\"8228\" data-end=\"8254\">3. Running regular audits<\/h3>\n<p data-start=\"8256\" data-end=\"8367\">Internal or external reviews help identify issues early. Fixing problems quickly reduces the risk of penalties.<\/p>\n<h3 data-section-id=\"y84ace\" data-start=\"8369\" data-end=\"8402\">4. Supporting employee wellbeing<\/h3>\n<p data-start=\"8404\" data-end=\"8537\" data-is-last-node=\"\" data-is-only-node=\"\">Providing education and better contribution options can improve retention. It also helps employees make informed financial decisions.<\/p>\n<h2 data-section-id=\"8dtpi\" data-start=\"64\" data-end=\"77\"><strong>Conclusion<\/strong><\/h2>\n<p data-start=\"79\" data-end=\"321\">Superannuation is a core obligation that every business must manage carefully. It affects payroll accuracy, compliance, and employee trust. Therefore, understanding contribution rules, deadlines, and eligibility helps prevent costly mistakes.<\/p>\n<p data-start=\"323\" data-end=\"534\">By setting up clear processes and staying updated with regulations, businesses can reduce risk and improve efficiency. If you need guidance or want to review your setup, contact us today and <a href=\"https:\/\/www.hashmicro.com\/au\/free-product-tour\/\">consult our experts<\/a>.<\/p>\n<p data-start=\"323\" data-end=\"534\"><span data-sheets-root=\"1\"><a href=\"https:\/\/www.hashmicro.com\/au\/accounting?medium=moneysite-banner\" target=\"_blank\"><img decoding=\"async\" loading=\"lazy\" width=\"712\" src=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/06\/Accounting.webp\" alt=\"Accounting\"><\/a><\/span><\/p>\n<p data-start=\"323\" data-end=\"534\"><h2 class=\"faqTitle\">Frequently Asked Question<\/h2>\r\n<style>\r\n\t#main-article p.faqTitle{\r\n\t\ttext-align: center;\r\n\t\tmargin-bottom: 0;\r\n\t\tmargin-top: 50px;\r\n\t\tfont-weight: bold;\r\n\t}\r\n\t\r\n\t.accordion-wrapper{\r\n\t\tbackground-color: white;\r\n\t\tborder: 1px solid #9c171e;\r\n\t\tborder-radius: 6px;\r\n\t\ttransition: 0.4s ease;\r\n\t\tmargin-bottom: 20px;\r\n\t\toverflow: 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translateX(-50%) rotate(0deg);\r\n\t}\r\n\r\n\t.header-faq.active + .answer {\r\n\t  opacity: 1;\r\n\t}\r\n\t\r\n\t.header-faq.active button.question::after{\r\n\t\ttransform: rotate(90deg);\r\n\t\topacity: 1;\r\n\t}\r\n\t\r\n\t.header-faq:hover button.question::after{\r\n\t\topacity: 1;\r\n\t}\r\n\t\r\n\t.faq-h3-addition {\r\n\t\tmargin: 0 !important;\r\n\t\tpadding-right: 15px;\r\n\t\tmin-width: 0;\r\n\t}\r\n<\/style>\r\n\r\n    <div class=\"accordion-wrapper\">\r\n        <div class=\"header-faq\">\r\n            <button class=\"question\">What is superannuation?<\/button>\r\n        <\/div>\r\n        <div class=\"answer\">\r\n            <p>Superannuation is a retirement savings system where employers contribute a percentage of employee earnings into a super fund.<\/p>\r\n        <\/div>\r\n    <\/div>\r\n    <div class=\"accordion-wrapper\">\r\n        <div class=\"header-faq\">\r\n            <button class=\"question\">Who needs to receive super contributions?<\/button>\r\n        <\/div>\r\n        <div class=\"answer\">\r\n            <p>Most employees, including casual and part-time workers, are entitled to super regardless of how much they earn.<\/p>\r\n        <\/div>\r\n    <\/div>\r\n    <div class=\"accordion-wrapper\">\r\n        <div class=\"header-faq\">\r\n            <button class=\"question\">What is the current super guarantee rate?<\/button>\r\n        <\/div>\r\n        <div class=\"answer\">\r\n            <p>The rate is 11.5% from July 2024 and will increase to 12% by July 2026.<\/p>\r\n        <\/div>\r\n    <\/div>\r\n    <div class=\"accordion-wrapper\">\r\n        <div class=\"header-faq\">\r\n            <button class=\"question\">When do businesses need to pay super?<\/button>\r\n        <\/div>\r\n        <div class=\"answer\">\r\n            <p>Super is usually paid quarterly, and payments must reach the fund by the due date to avoid penalties.<\/p>\r\n        <\/div>\r\n    <\/div>\r\n    <div class=\"accordion-wrapper\">\r\n        <div class=\"header-faq\">\r\n            <button class=\"question\">Do contractors get superannuation?<\/button>\r\n        <\/div>\r\n        <div class=\"answer\">\r\n            <p>Some contractors qualify if they are paid mainly for their labour and cannot delegate the work.<\/p>\r\n        <\/div>\r\n    <\/div>\r\n\r\n<script>\r\n    function toggleAccordion() {\r\n        var acc = document.getElementsByClassName(\"header-faq\");\r\n        for (var i = 0; i < acc.length; i++) {\r\n            acc[i].addEventListener(\"click\", function() {\r\n                for (var j = 0; j < acc.length; j++) {\r\n                    if (acc[j] !== this && acc[j].classList.contains(\"active\")) {\r\n                        acc[j].classList.remove(\"active\");\r\n                        acc[j].closest('.accordion-wrapper').classList.remove('active');\r\n                        var panel = acc[j].nextElementSibling;\r\n                        panel.style.maxHeight = null;\r\n                   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understanding what is superannuation is essential for compliance and payroll accuracy. Superannuation is a mandatory retirement savings system where employers contribute a set percentage of an employee\u2019s earnings into a super fund. These funds are then invested to grow over time. The system also supports long-term financial stability. It reduces reliance on the [&hellip;]<\/p>\n","protected":false},"author":52,"featured_media":2989,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"tdm_status":"","tdm_grid_status":"","footnotes":""},"categories":[23],"tags":[],"class_list":{"0":"post-2968","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-accounting"},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.6 (Yoast SEO v26.6) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Superannuation Explained: What Businesses Need to Know<\/title>\n<meta name=\"description\" content=\"Learn what superannuation is, how it works, and key rules businesses must follow to stay compliant and avoid penalties.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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