Since 1 July 2003, employers are required to make SG contributions at least quarterly instead of annually (many super funds require employers to pay monthly). Your employer now also needs to report to you in writing about the contributions paid, including details of the fund they were made to, within 30 days of making the last payment for the quarter.

Although SG payments must be made quarterly, your employer must forward any after-tax contributions to your super fund by the 28th of the following month.

One of the reasons why it's important to check your statement or your account details on line is so that you know contributions are being made correctly. If it appears that contributions to your account have not been made, contact your super fund first. Your employer may have made the contribution but your fund may not have yet allocated it to your account. However, if there is a payment problem that you can't resolve with your employer you can talk to your union delegate or contact the Australian Tax Office on 13 10 20 to make a complaint.