The superannuation guarantee charge (SGC) applies when employers don’t pay the minimum amount of superannuation guarantee (SG) for their eligible employees to the correct fund by the due date. The minimum SG is calculated as a percentage of each eligible employee’s earnings (ordinary time earnings) to a complying superannuation fund or retirement s...

The new ‘stapling’ rules mean employees will keep their same super account (if they have one) when they change jobs, unless they choose their preferred super fund.