Superannuation not being paid

My practice isn’t paying me any superannuation, what do I do?

Firstly, while superannuation is part of a registrar’s remuneration, it is not income that is paid directly to the registrar, but rather the employer must pay this into the registrar’s nominated superannuation fund.

It is a legal requirement that the minimum superannuation paid into the registrar’s nominated super fund is the super guarantee, which is currently 11% of ordinary time earnings and must be paid at least four times a year, by the quarterly due dates. Visit the ATO website for more information.

For registrars, this applies to the base rate of pay and any percentage of billings/receipts, which are ordinary time earnings.

Superannuation can be a point of confusion for some GP training practices and GP registrars. Most Fellowed GPs are contractors and do not get paid superannuation; however, as GP registrars are employees training practices are obligated to pay superannuation.

What do I do next?

If you are not being paid superannuation, you should have a conversation with your training practice; you should document such interactions with your training practice.

Remember that mistakes can be made; it is always good to approach these circumstances early on with open, honest communication and with the desire to amicably resolve any misunderstandings. If you need further support, you can contact the GPRA Registrar Advisor.

You should also alert your relevant College that superannuation is not being paid so they are aware of what is occurring during your training experience. Additionally, if you need support to have a conversation with your training practice, you can contact your Registrar Liaison Officer (RLO).

There are also formal steps for reporting unpaid superannuation to the Australian Tax Office (ATO) which are described on this ATO webpage. However, GPRA advises you to first have a conversation with your training practice.