Employers have to pay superannuation contributions of 9.5% of an employee's ordinary time earnings (OTE) if
when an employee is paid $450 or more before tax in a month- AND is:
- over 18 years,
OR - under 18 years or is a private or domestic worker AND works over 30 hours a week.
i.e. if you are <18 or a private/domestic worker, you need to work >30 hours to qualify for super guarantee
- over 18 years,
In order words, you are not eligible for super guarantee if:
- earning <$450 per month before tax
- are under 18 years old or is a private or domestic worker
and work less than 30 hours a week
This applies to full-time and part-time employees and some casual employees, and includes temporary residents.
Superannuation has to be paid at least every 3 months, into the employee's nominated account.
Contractor
Scenarios
| Scenario | Answer |
| earns >$450 in OTE + over 18 | pay super |
| earns >$450 in OTE + under 18 or domestic worker + works more than 30 hours a week | pay super |
| earns >$450 in OTE + under 18 or domestic worker + works less than 30 hours a week | no super |
| earns <$450 in OTE | no super |
| you deal with the contractor who is providing labour | pay super |
| you DO NOT deal with the contractor who is providing labour. Instead you deal with the company/agent the contractor works under | no super |
Reference