Who handles unpaid super in Australia — Fair Work or the ATO?

The Australian Taxation Office (ATO) runs the formal unpaid-super enquiry process and can be reached on 13 10 20, because super is part of the Superannuation Guarantee system rather than being enforced by the Fair Work Ombudsman. The Fair Work Ombudsman (13 13 94, fairwork.gov.au) provides general workplace information. Where a modern award or enterprise agreement contains a superannuation term, that term sits under the Fair Work Act.

How much super should my employer pay?

The Superannuation Guarantee rate is 12% of your ordinary time earnings from 1 July 2025. Super is paid into your nominated fund. Since 1 July 2026, Payday Super requires employers to pay super on payday — the contribution must reach your fund within 7 business days of each payday. For earnings paid up to 30 June 2026, contributions were due quarterly, within 28 days of the end of each quarter.

What should I do if my employer hasn't paid my super?

Start by checking your super fund statements and myGov to see what has been paid, then raise it politely with your employer — this letter helps you do that without making accusations. If it isn't resolved, you can lodge a formal unpaid-super enquiry with the ATO on 13 10 20, which can investigate and recover unpaid contributions.

Unpaid Super Enquiry Letter

Free template letter to politely raise a possible superannuation shortfall with your employer. References the Superannuation Guarantee, your award, and the ATO's unpaid super process. Not legal advice.

Last verified: 2 August 2026

General information and estimates only — not legal, financial or tax advice. Always check your specific award, agreement or contract, or a qualified professional, before you rely on the result.

Unpaid Super Enquiry Letter

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