Superannuation or super is a government-mandated retirement savings program that covers all eligible employees, including yours. It is calculated from their first day of their employment. Payments must be made by you as the employer at least four times in a year, based on the following quarterly due dates. If you make a mistake like not paying the minimum amount on time and to the correct fund, you may have to lodge a Superannuation guarantee charge statement and pay the superannuation guarantee charge or SGC.
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