The Superannuation Guarantee mandates that employers contribute to superannuation on behalf of their employees.

From 2002/03 onwards, employers have been required to remit at least 9% of gross employee remuneration into a superannuation fund, up to a maximum contributions limit.

The maximum limit in 2006/07 is 9% of $140,960 per annum.  This means that anyone with a salary of $140,960 has to get compulsory super contributions of 9% of salary, but higher income people are only required to be paid 9% of $140,960.  They can contribute more, up to their maximum deductible contribution (age based limit) however, voluntarily.

The superannuation guarantee does not apply to people under the age of 18 who work less than 30 hours a week and it doesn't apply to people 70 or older, or employees who earn less than $450 a month.

Superannuation guarantee payments must be made into the employee's super fund quarterly, the cutoff dates are 28 January, 28 April, 28 July and 28 October.