As an employer, you must pay your employees super if they meet specific conditions, regardless of whether they are employed full time, part time or casually.
The Australian Taxation Office outlines the conditions employees must meet in order to be paid super. These include:
- employees must be eighteen years or older and are paid at least $450 before tax in a calendar month
- employees may be under eighteen years old if they work more than thirty hours a week and are paid at least $450 before tax in a calendar month.
Employers must make super contributions for their employees at least quarterly. They must contribute a minimum of 9.5 per cent of an employee’s ordinary time earnings.
Employees may elect to contribute more to the superannuation and may request to salary sacrifice, where their employee makes contributions on behalf of the employee from their pre-tax income.