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

In order words, you are not eligible for super guarantee if:


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

ScenarioAnswer
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 labourpay super
you DO NOT deal with the contractor who is providing labour. Instead you deal with the company/agent the contractor works underno super


Reference