As an employer you have an obligation to pay super contributions on behalf of all your eligible employees. These contributions are in addition to your employees’ salaries and wages.
Generally, you have to pay super for your employees if they:
- are aged between 18 and 70
- are paid $450 (before tax) or more in a calendar month, and
- work full-time, part-time or on a casual basis.
The Tax Office has a range of online tools to help you understand your superannuation guarantee obligations to your employees. To use these tools or for more information, visit the Tax Office website.
