The Tax Office has recently developed new publications to help employers understand and meet their super obligations. These publications provide different levels of depth and detail, and are particularly valuable resources for new-to-business. 
 
New publications 
 

• Super – what employers need to know (NAT 71038) - Introduces employers to their super obligations.
 
 

• Paying super – a handy reference (NAT 72035) - Refers employers to tools and resources that help work out and pay employee super.
 
 

• Employers and tax file numbers (NAT 70999) - Explains employer obligations to give employee tax file numbers to superannuation providers.
 
 

• Employment termination payments, when an employee leaves (NAT 71043) - Details the tax treatment applying to employment termination payments made after 1 July 2007.

• Superannuation guarantee – how to meet your super obligations (NAT 1987) - Gives employers details on how to meet their super guarantee obligations.

• Using ordinary time earnings to calculate the super guarantee
 
 

• Superannuation guarantee late payment offset
 
 

• Choice of super fund - meeting your obligations (Insurance requirements) 
  

• The Superannuation guarantee (SG) eligibility decision tool helps employers work out their workers' eligibility for contributions under the superannuation guarantee law
 
 

• The Superannuation guarantee (SG) contributions calculator helps employers work out the amount they need to pay each quarter for their eligible employees, and
 
 

• The Superannuation guarantee charge statement and calculator tool helps employers work out the super guarantee charge amounts they owe for their employees, and prepare the super guarantee charge statement that the employer needs to lodge with the ATO.