Employers have to pay superannuation contributions of 11.5% 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
    
    

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

Reference

• Page reference No: 1728-1729 
• Last modified: 13 Mar 2019 QC 33749
• https://payroller.nolt.io/42
• Last modified: 27 Jul 2016QC 33854