Australia — Hiring & Payroll Setup

A foreign company hiring an employee to work in Australia faces immediate permanent establishment (PE) exposure under both Australian domestic law and the applicable tax treaty. Once a PE exists, Australia gains the right to tax business profits attributable to that presence, and the employer typically must register for corporate tax, establish local payroll systems, and comply with employer obligations under Australian law. The PE threshold question is therefore the gate analysis for any cross-border hiring decision.

## Domestic PE definition: subsection 6(1) ITAA 1936

Under subsection 6(1) of the Income Tax Assessment Act 1936 (ITAA 1936), a permanent establishment means "a place at or through which the person carries on any business." The domestic definition is intentionally broad and includes, without limitation:

• a place where the person carries on business through an agent;
• a place where the person has, is using, or is installing substantial equipment or substantial machinery; and
• a place where the person is engaged in a construction project.

The domestic definition imposes no minimum time threshold and no specific exclusions for preparatory or auxiliary activities. In Taxation Ruling TR 2002/5, the Commissioner of Taxation confirms that the phrase "a place at or through which [a] person carries on any business" includes the concept of permanence in both its geographical and temporal senses—requiring "a place (something of permanence) at or through which the habitual pursuit of business activities (also something of permanence) occurs." The Commissioner construes this definition broadly, consistent with the meaning of PE in Australia's tax treaties, but the domestic law remains the wider net.

## Treaty PE definitions: the OECD Article 5 overlay

Australia has tax treaties (double tax agreements, or DTAs) with more than 40 jurisdictions. Where a DTA exists, the treaty definition of PE applies and—where it provides a narrower threshold than the domestic definition—the treaty effectively overrides domestic law. Most of Australia's treaties follow the OECD Model Tax Convention Article 5, which defines a PE as "a fixed place of business through which the business of an enterprise is wholly or partly carried on."

Under the treaty framework, business profits of a foreign enterprise are taxable in Australia only if:

1. the enterprise carries on business in Australia through a permanent establishment situated here, and
2. the profits are attributable to that PE.

The ATO accepts that in interpreting treaty wording it is appropriate to have reference to the OECD Commentary on the Model Tax Convention. Most treaties include a list of examples that can constitute a PE (branch, office, factory, workshop, place of management) and exclusions for activities that are solely preparatory or auxiliary in character (such as storage, display, or purchasing goods).

## Dependent-agent PE

Even where a fixed-place PE does not exist, a foreign employer may create a PE in Australia if a person in Australia habitually exercises authority to conclude contracts on behalf of the enterprise. The treaty articles typically provide that where an intermediary plays the principal role in concluding substantively finalized business contracts in Australia on behalf of a foreign enterprise, that arrangement constitutes a permanent establishment of the foreign enterprise in Australia. (Genuine independent-agent arrangements are carved out.) Senior employees making strategic decisions or binding the enterprise to Australian customers present heightened risk under this dependent-agent PE test.

## Substance-over-form analysis: what the ATO looks for

The ATO takes a substance-over-form approach. Formal contractual arrangements matter less than the actual activities conducted. Key factors include:

• where key decisions are made, not just where contracts are signed;
• the nature and level of authority of the individual working in Australia (a senior employee making strategic decisions poses higher PE risk than a junior employee performing routine tasks);
• duration and regularity of the Australian presence (a construction project lasting more than 12 months under most treaties—9 months under the Australia–US DTA—creates a PE; a worker carrying on business activities at a fixed location in Australia for six months or more is a common treaty threshold); and
• whether the activities are core business functions or merely preparatory/auxiliary (advertising, storage, or purchasing alone generally do not create a PE; customer-facing sales, service delivery, or project execution typically do).

A foreign company with one full-time employee working from home in Australia to carry on the employer's business will often cross the PE threshold under the domestic definition if the arrangement is durable and the work constitutes core business activity (not merely preparatory or auxiliary tasks). The US Tax Court has held that a well-known author's home office was a fixed place of business through which the business of an enterprise is carried on; the ATO cited this precedent in ATO ID 2006/263 in finding that a US company's employee working from home in Australia created a PE when the employee performed customer-relationship activities that were "an essential and significant part of the service" to Australian customers.

## Practical PE triggers: home office and remote work

The ATO has not issued comprehensive guidance on when remote or home working by a single employee creates a PE. TR 2002/5 and case-specific ATO Interpretative Decisions (ATO IDs) confirm that whether a home office constitutes a PE depends on:

• whether the place is "at the disposal" of the enterprise (i.e., the employer has a right to use it for business purposes);
• whether the work is carried on there with a sufficient degree of permanence (something more than transient or intermittent use); and
• whether the activities conducted there are core to the business or merely preparatory/auxiliary.

A foreign employer hiring an employee to work full-time from Australia—particularly one serving Australian clients, managing Australian projects, or performing revenue-generating functions—should presume PE risk exists and either (a) establish the necessary corporate and tax registrations, or (b) engage the worker through an Employer of Record (EOR) provider that serves as the legal employer for Australian tax and employment purposes.

## Consequence of a PE: tax and compliance obligations

Once a PE exists, the foreign employer is subject to Australian corporate income tax on profits attributable to the PE. The company rate is 25% for base-rate entities (aggregated annual turnover below AUD 50 million and passive income not exceeding 80% of assessable income) or 30% for other companies. Compliance obligations arising from a PE typically include:

• registration with the Australian Securities and Investments Commission (ASIC) as a foreign company carrying on business in Australia (requiring an Australian Registered Body Number, or ARBN);
• obtaining an Australian Business Number (ABN) and Tax File Number (TFN) for the PE;
• registration for Pay As You Go (PAYG) withholding to remit employee income tax to the ATO;
• registration for payroll tax in each state or territory where the employer pays taxable wages and the Australia-wide wages exceed the relevant state threshold (thresholds vary by state; grouping provisions may apply where related entities operate in Australia);
• enrolment of employees in complying superannuation funds and quarterly contributions (12% of ordinary-time earnings as of 2025); and
• compliance with Single Touch Payroll (STP) reporting to the ATO (real-time reporting of wages, tax withheld, and superannuation).

## EOR alternative

Many foreign employers use an Employer of Record (EOR) provider to hire in Australia without establishing a PE. The EOR becomes the legal employer of the Australian worker for tax, payroll, and employment-law purposes. The foreign company retains operational control and day-to-day management but does not itself carry on business through a fixed place in Australia. This structure is common for market-testing, short-term projects, or hiring a small number of employees before committing to local entity setup. The EOR holds the ABN, PAYG registration, and state payroll-tax accounts, and assumes responsibility for superannuation, workers' compensation, and STP compliance. The foreign company pays the EOR a fee (typically per employee per month) plus reimbursement of wages and statutory costs.

It is important to note that an EOR does not automatically eliminate all PE risk. If the foreign company retains significant decision-making authority, maintains substantial equipment in Australia, or has other indicia of carrying on business at or through a place in Australia, a PE may still arise under the substance-over-form analysis. Professional advice specific to the facts is recommended.

Source: Australian Taxation Office – Permanent establishments Source: Australian Taxation Office – Tax treaties Source: TR 2002/5 Income tax: Permanent establishment

An employer hiring workers in Australia must complete three mandatory registrations before running the first payroll: obtain an Australian Business Number (ABN), register for Pay As You Go (PAYG) withholding, and enrol in Single Touch Payroll (STP) reporting. Each registration is administered by the Australian Taxation Office (ATO) and failure to comply exposes the employer to penalties, loss of tax deductions, and compliance enforcement.

## Australian Business Number (ABN)

An ABN is an 11-digit unique identifier issued by the Australian Business Register (ABR) and managed by the ATO. To be entitled to an ABN, the employer must be carrying on or starting an enterprise in Australia or be a Corporations Act company. An "enterprise" includes activities done in the form of a business. The ATO applies a genuine-business test; the entity must demonstrate commercial sales of products or services with reasonable size and scale.

A foreign company hiring employees in Australia is entitled to an ABN if it is carrying on business in Australia (typically through a permanent establishment) or is registered with the Australian Securities and Investments Commission (ASIC) as a foreign company. If the foreign company is registered as a company under the Corporations Act, it is automatically entitled to an ABN.

The ABN application is free and is lodged online through the Australian Business Register at abr.gov.au. Employers can apply for an ABN and simultaneously register for PAYG withholding and other tax obligations (such as GST, fringe benefits tax, and payroll tax) in a single integrated registration process. The ATO aims to review ABN applications within 20 business days and will issue a letter confirming the ABN within 14 days of approval. Employers should check ABN Lookup at abr.gov.au to confirm the ABN has been processed before commencing payroll.

If the employer operates through a company structure, it must first obtain an Australian Company Number (ACN) from ASIC before it can obtain an ABN. The ACN is assigned upon company registration; the employer then uses the ACN when applying for the ABN and tax registrations.

## Pay As You Go (PAYG) withholding registration

An employer must register for PAYG withholding before making the first payment to an employee. PAYG withholding is the mechanism by which the employer withholds income tax from wages, salaries, and other payments to workers and remits the withheld amounts to the ATO. Registration for PAYG withholding is mandatory for any entity that pays:

• salaries, wages, allowances, or leave loading to employees;
• payments to company directors and office holders;
• payments to workers under labour-hire arrangements; or
• certain payments to contractors where voluntary agreements to withhold exist.

If the employer already has an ABN, it can register for PAYG withholding online through the ATO's Online services for business or through the Australian Business Register. The employer must set up myGovID (the government's digital identity app) and link it to the ABN via the Relationship Authorisation Manager (RAM) to access these services. Registered tax agents and BAS agents can also register or cancel PAYG withholding on behalf of a client.

If the employer does not need an ABN but must withhold tax (for example, a non-resident entity paying royalties, dividends, or interest to Australian residents or non-residents), it must register for a PAYG withholding account without an ABN by completing Application to register a PAYG withholding account (NAT 3377) and lodging it with the ATO.

Once registered, the employer receives a PAYG withholding account number and must comply with ongoing obligations: calculate and withhold the correct tax amount from each payment to employees (using ATO withholding schedules and tax-file-number (TFN) declarations), report withheld amounts on the Business Activity Statement (BAS), and remit the withheld tax to the ATO on the schedule determined by the employer's withholding status:

• Small withholder (total PAYG withholding of $25,000 or less per year): report and pay quarterly with the BAS.
• Medium withholder (more than $25,000 and up to $1 million per year): report and pay monthly.
• Large withholder (more than $1 million per year): pay electronically within 6 to 8 days of each withholding event (such as each pay run), with reporting on the BAS.

Employers who fail to withhold and remit PAYG amounts may be denied a tax deduction for the payment and may face penalties under Division 269 of Schedule 1 to the Taxation Administration Act 1953.

## Single Touch Payroll (STP) reporting

Single Touch Payroll (STP) is a mandatory digital reporting regime that requires employers to report payroll information—salaries, wages, PAYG withholding, and superannuation—to the ATO each time they pay their employees, through STP-enabled payroll software. STP started on 1 July 2018 for employers with 20 or more employees and was extended to all employers (including those with 19 or fewer employees) from 1 July 2019.

All employers with employees must report through STP unless they have an approved deferral or exemption. From 1 January 2022, the ATO expanded the data collected through STP in STP Phase 2, which requires additional payroll information (such as employment basis, country code, and disaggregated income types) to support administration of social-security and welfare systems by Services Australia and other government agencies. All employers should now be reporting under STP Phase 2 unless covered by a deferral.

STP compliance requirements

STP works by transmitting tax and superannuation information from the employer's STP-enabled payroll or accounting software to the ATO when the employer runs payroll. The payroll software must be STP-compliant, meaning it has been developed in accordance with the ATO's Single Touch Payroll: Business implementation guide. Employers can choose from commercial payroll software providers (such as Xero, MYOB, QuickBooks, or others listed on the ATO's website) or, if they develop payroll software in-house, must register the product with the ATO as a digital service provider (DSP).

Each STP report must include:

• at least one employee record per pay event;
• period gross salary or wages (equivalent to BAS label W1) and PAYG withholding (BAS label W2) for each employee; and
• year-to-date (YTD) totals for gross payments, tax withheld, and superannuation.

The employer must lodge an STP report on or before the day the employees are paid. If the employer makes an out-of-cycle payment (such as a bonus or commission), it may either report the payment in a separate pay event or include it in the next regular pay event, provided the payment falls within the same financial year. Payments made near 30 June must be reported before the employer finalises its STP data for the financial year.

STP finalisation

At the end of each financial year, the employer must finalise its STP data by making a declaration to the ATO that it has completed all reporting for the year. Once finalised, each employee's income statement in ATO online services (accessed through myGov) is marked as "Tax ready," and the employee (or their registered tax agent) can use the income statement to lodge an income tax return. Employers reporting through STP do not need to provide employees with payment summaries (formerly group certificates) or lodge a payment summary annual report for amounts reported through STP. Payment summaries are still required for any amounts not reported through STP.

Exemptions and deferrals

The ATO grants exemptions from STP reporting in limited circumstances, such as:

• employers whose payroll is managed entirely by a registered tax agent or BAS agent and who have fewer than 20 employees (the agent may have an exemption);
• entities with employees in areas with no internet or limited internet (such as remote or offshore locations); or
• employers experiencing a natural disaster or other significant event.

Employers who believe they qualify for an exemption must apply to the ATO. If the employer does not have an exemption and has not commenced STP reporting or transitioned to STP Phase 2, it may be subject to failure-to-lodge (FTL) penalties under section 286-75 of Schedule 1 to the Taxation Administration Act 1953. The base penalty is one penalty unit per period for each 28-day period the report is overdue; the penalty is remitted if the employer has a reasonable excuse or voluntarily discloses the failure before ATO contact.

## Interaction with state payroll tax

In addition to the federal registrations above, an employer may also be required to register for state or territory payroll tax if its Australia-wide wages exceed the relevant threshold for the state or territory in which the employee works. Payroll-tax thresholds and rates vary by jurisdiction; the threshold in New South Wales, for example, is AUD 1.2 million in annual Australian wages (as of 1 July 2024), while Victoria's threshold is AUD 900,000 (2024–25). Grouping provisions apply where the employer is related to or associated with other entities; grouped employers' wages are aggregated to determine whether the threshold is exceeded.

Payroll tax is administered by state and territory revenue authorities (not the ATO), and the employer must register separately with each jurisdiction where it pays taxable wages and the group's total Australian wages exceed the threshold. Foreign employers with a permanent establishment in Australia and paying wages to Australian employees typically must register for and pay state payroll tax in the same manner as a domestic employer.

## Timeline and practical steps

An employer hiring in Australia should complete registrations in the following order:

1. If operating through a company: register the company with ASIC and obtain the ACN (or, if a foreign company, register as a foreign company carrying on business in Australia and obtain an ARBN).
2. Apply for an ABN through the Australian Business Register, selecting the option to also register for PAYG withholding, GST (if applicable), and any other tax obligations. The integrated registration process is faster and reduces administrative burden.
3. Set up myGovID and RAM to access ATO online services; authorise any tax agents, BAS agents, or payroll service providers who will act on the employer's behalf.
4. Select and implement STP-enabled payroll software that meets the ATO's compliance requirements for STP Phase 2 reporting.
5. Register for state payroll tax in each relevant jurisdiction if the employer's group wages exceed the threshold.
6. Collect TFN declarations and superannuation choice forms from each employee before the first pay run (a TFN declaration tells the employer the employee's tax-file number, residency status, and whether they claim the tax-free threshold; without a TFN, the employer must withhold tax at the top marginal rate of 47% for residents or 45% for non-residents).
7. Run the first payroll and lodge the STP report on or before the payment date.

Most employers complete the ABN and PAYG withholding registration within 3–4 weeks of application, though complex cases (such as foreign companies or entities with unclear business structure) may take longer. The ATO publishes detailed guidance on business registrations at ato.gov.au, including step-by-step checklists for new employers.

Source: Australian Business Register – ABN entitlement Source: Australian Taxation Office – Registering for an Australian business number Source: Australian Taxation Office – Pay as you go withholding Source: Australian Taxation Office – What STP is Source: Australian Taxation Office – Single Touch Payroll Phase 2 employer reporting guidelines

An employer hiring workers in Australia must make superannuation guarantee (SG) contributions—employer-funded pension contributions—for all eligible employees. The SG is governed by the Superannuation Guarantee (Administration) Act 1992 (SGAA) and is administered by the Australian Taxation Office (ATO). Failure to pay the full SG amount on time exposes the employer to the superannuation guarantee charge (SGC), a penalty regime that includes the unpaid shortfall, nominal interest at 10% per annum, and an administration fee of $20 per employee per quarter. Unlike timely SG contributions, the SGC is not tax-deductible and is paid to the ATO rather than the employee's fund.

## Who is an eligible employee?

An employee is eligible for SG if the employee is 18 years or older and is paid $450 or more (before tax) in a calendar month, or is under 18 years old, is paid $450 or more in a calendar month, and works more than 30 hours in a week. The $450 threshold was removed effective 1 July 2022; as of that date, all employees are eligible for SG regardless of how much they earn in a month, provided they meet the definition of employee under the SGAA.

The SGAA defines "employee" broadly to include workers under common-law employment contracts and certain contractors and other workers deemed to be employees for SG purposes. Foreign employers hiring workers in Australia—whether through a local entity, a registered permanent establishment, or an Employer of Record—must comply with SG obligations for all eligible employees working in Australia.

## SG rate and ordinary time earnings (OTE)

The minimum SG contribution is calculated as a percentage of the employee's ordinary time earnings (OTE) for the quarter. OTE is a specific term defined in section 6 of the SGAA and means earnings in respect of ordinary hours of work. OTE includes:

• salary and wages for ordinary hours of work;
• commissions and bonuses;
• allowances (such as shift allowances, tool allowances, and first-aid allowances) that are part of the employee's regular pay package;
• over-award payments and certain other loadings paid in respect of ordinary hours; and
• amounts sacrificed under a salary-sacrifice arrangement, provided the amount would otherwise be OTE if paid to the employee as cash.

OTE does not include:

• overtime payments (where ordinary hours of work are separately identified);
• payments in lieu of notice of termination;
• certain lump-sum payments in arrears (under specified conditions);
• reimbursement of expenses; or
• certain fringe benefits and non-cash payments.

The SG rate is 12% of OTE effective 1 July 2025. The increase from 11.5% to 12% was the final scheduled increase legislated under the Superannuation Guarantee (Administration) Amendment Act 2012 and subsequent amendments. The 12% rate applies to all salary and wages paid to eligible workers on or after 1 July 2025, even if some or all of the pay period relates to work performed before 1 July. The SG rate is applied based on the date of payment, not the date the income was earned.

## Maximum contribution base

The employer is not required to pay SG on the portion of an employee's OTE above the maximum contribution base (MCB) for the quarter. The MCB for the 2025–26 financial year is $62,500 per quarter. Once an employee's OTE for the quarter exceeds $62,500, the employer calculates SG on the first $62,500 only and is not required to make SG contributions on the excess. The MCB is indexed annually and is derived from the formula:

MCB = (concessional contributions cap) ÷ (charge percentage × 4)

where the concessional contributions cap is $30,000 for 2025–26 and the charge percentage is 12%. Awards and enterprise agreements may impose higher contribution obligations; those additional amounts are not subject to the MCB cap and remain payable to the employee's fund.

## Quarterly payment deadlines

For employee earnings paid up to 30 June 2026, the employer must pay SG contributions to the employee's complying superannuation fund at least quarterly. The employer may pay more frequently (for example, monthly or with each pay run), but must ensure the full quarterly SG amount is received by the fund by the quarterly due date. The quarterly due dates are:

• Quarter 1 (1 July – 30 September): due 28 October
• Quarter 2 (1 October – 31 December): due 28 January
• Quarter 3 (1 January – 31 March): due 28 April
• Quarter 4 (1 April – 30 June): due 28 July

When a due date falls on a weekend or public holiday, the contribution must be received by the fund on or before the next business day. "Received" means the payment has reached the employee's super fund and can be allocated to the employee's member account. If the employer uses a commercial clearing house to distribute contributions, the employer must allow sufficient time for the clearing house to remit the funds to the super fund. Payments are considered 'paid' on the date received by the fund, not the date received by the clearing house. Processing times vary by clearing house; employers should confirm expected clearing times and submit payments with a buffer before the quarterly due date.

(The ATO's Small Business Superannuation Clearing House (SBSCH) closed to new users on 1 October 2025; existing users have access until 30 June 2026. After that date, all employers must use a commercial clearing house or pay super directly to funds.)

## SuperStream standard

All SG contributions must be paid and reported electronically in accordance with the SuperStream data and payment standard. SuperStream requires that contributions be accompanied by standardised electronic data (including the employee's tax file number, date of birth, and fund details) and that payments be made electronically (typically via direct credit or BPAY). Employers with 20 or more employees have been required to comply with SuperStream since 1 July 2014; smaller employers have been required to comply since 1 July 2016. Employers typically satisfy SuperStream by:

• using STP-enabled payroll software that includes SuperStream-compliant super payment functionality;
• engaging a commercial clearing house that is SuperStream-compliant; or
• paying super directly to each employee's fund using the fund's online employer portal (if the employer has only a small number of employees and few funds).

SuperStream is a mandatory compliance requirement; contributions that do not meet SuperStream standards may be rejected by the receiving fund or may not be allocated to the employee's account in a timely manner, causing the employer to miss the quarterly deadline and incur the SGC.

## Choice of fund

Most employees have the right to choose the complying superannuation fund into which their employer pays SG contributions. The employer must provide new employees (who started on or after 1 November 2021) with a choice form within 28 days of the employee's start date. If the employee does not choose a fund, the employer must request the employee's stapled super fund details from the ATO. A stapled fund is an existing super account linked to the employee's tax file number; if the employee has a stapled fund, the employer must pay contributions to that fund. If the employee has no stapled fund and does not make a choice, the employer must pay contributions to the employer's default fund—typically a fund nominated in a modern award, enterprise agreement, or workplace determination that applies to the employee, or (if none applies) a fund chosen by the employer that meets minimum MySuper requirements.

Employers that fail to comply with choice-of-fund rules may be liable for a choice liability component of the SGC (calculated at up to $500 per employee per quarter, depending on the failure). The ATO enforces choice compliance alongside SG payment compliance.

## Superannuation guarantee charge (SGC)

If the employer does not pay the required minimum SG amount in full to a complying super fund by the quarterly due date—or if the employer fails to comply with choice-of-fund rules—the employer becomes liable to pay the superannuation guarantee charge (SGC) to the ATO. The SGC is a penalty regime and consists of three components:

1. SG shortfall = (employee's salary or wages for the quarter) × (SG rate) − (SG contributions actually paid to a complying fund by the due date).

Note: the shortfall is calculated on salary or wages (which includes overtime and other payments not part of OTE), not on OTE. This means the shortfall is larger than the original SG liability.

1. Nominal interest = SG shortfall × 10% per annum, calculated from the first day of the quarter to the later of the quarterly due date or the date the ATO receives the SGC statement.

1. Administration fee = $20 per employee for whom there is a shortfall, per quarter.

The total SGC is the sum of these three components. The SGC is not tax-deductible (whereas timely SG contributions are deductible). The employer must lodge a Superannuation guarantee charge statement with the ATO by one calendar month after the SG due date (for example, if the Q1 SG due date is 28 October, the SGC statement and payment are due by 28 November). If the employer fails to lodge the SGC statement by the due date, the ATO may impose additional Part 7 penalties under the SGAA—up to 200% of the SGC in severe cases, though penalties are typically remitted in part where the employer has no prior history of non-compliance and lodges voluntarily.

The ATO actively enforces SGC collection through data matching with Single Touch Payroll reports, employee complaints, and employer audits. The ATO may inform employees and former employees of any SGC shortfall if it finds or reasonably suspects the employer has not met its SG obligations.

## Transition to Payday Super (1 July 2026)

From 1 July 2026, the SG regime transitions to Payday Super. Under Payday Super, employers must pay SG contributions to employees' super funds within 7 business days after the day the employer pays the employee (the "payday"). Quarterly due dates cease to apply for earnings paid from 1 July 2026 onward. The SG amount will be calculated as 12% of qualifying earnings (which includes OTE, commissions, and salary-sacrifice contributions). There are exceptions to the 7-business-day deadline (for example, for new employees where the employer is awaiting stapled fund details from the ATO). The SGC regime also changes: the ATO will calculate and assess the SGC for each payday (rather than the employer self-assessing quarterly), and the SGC will include an "administrative uplift amount" (a cost-of-enforcement charge) in place of the current nominal interest and administration fee structure. Employers should begin planning software, payroll-process, and cash-flow changes to accommodate the shorter payment cycle.

The information in this section reflects the quarterly SG framework applicable to employee earnings paid up to 30 June 2026. For earnings paid from 1 July 2026, employers must comply with the new Payday Super rules.

Source: Superannuation Guarantee (Administration) Act 1992 Source: ATO – Super guarantee rates and thresholds Source: ATO – How much quarterly super to pay Source: ATO – Super guarantee due dates Source: ATO – The quarterly super guarantee charge Source: ATO – About Payday Super